Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2021 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2021 (1) TMI 944 - AT - Income TaxCIT-A dismissing the appeal in limine on the ground of delay of 21 days in filing of appeal - HELD THAT:- In the present case it is noticed that the Ld. CIT(A) dismissed the appeal of the assessee in limine for the reasons that there was delay in filing the appeal before him. In this regard, the explanation of the assessee is that due to theft in his shop, he remained busy in police enquiry, in support of his claim he furnished the additional evidences which were not before the Ld. CIT(A). The said evidences are a cutting of the news paper wherein the news relating to the theft in the shop of the assessee is published and the copy of the FIR. It is also noticed that the Ld. CIT(A) dismissed the appeal of the assessee in limine for the reasons that the assessee could not furnish any documentary evidence in support of his claim. In the present case, the delay in filing the appeal before the Ld. CIT(A) occurred due to the involvement of the assessee in police enquiry relating to theft in his shop and his illness. Referring to explanation of the assessee and the principle of natural justice deem it appropriate to set aside this case back to the file of the Ld. CIT(A) to be adjudicated afresh - Appeal of the Assessee is allowed for statistical purposes.
|