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2019 (5) TMI 682 - AT - Income TaxCondonation of delay - delay on account of earlier advocate who kept the papers in a drawer and over looked - CIT(A) dismissed the appeal in limine - Reopening of the assessment u/s 147/148 - HELD THAT:- In the present case it is noticed that the CIT(A) dismissed the appeal in limine and had not condoned the delay. He mentioned that there was delay of 740 days in filing the appeal, however, the claim of the assessee is that the delay is of 217 days. The assessee also filed an affidavit first time before this Bench of the Tribunal which was not available to the CIT(A). It is also claimed that the proper application was filed for condemnation of delay alongwith certificate issued by the then advocate before the CIT(A) which has not been appreciated in right perspective. Therefore, considering the totality of facts, deem it appropriate to set aside this case back to the file of the CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
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