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2021 (1) TMI 1062 - ITAT MUMBAIDismissal of appeal of the assessee in limine by CIT-A - there was a delay of more than seven year in filing the appeal - AO has made Best judgment assessment with additions - Assessee submitted that CIT-A overlooked additional evidences filed in the course of appellate proceedings - HELD THAT:- We found strength in submissions of the Ld. AR and the Ld CIT(A) has only referred to the facts in respect of receipt of the assessment order by the assessee and no discussion of the additional evidences and affidavit filed by the assessee and passed the order on 16.11.2018. Prima facie, the material filed by the assessee goes to the root of the case. Accordingly, we set aside the order of the CIT(A) and restore the entire disputed issues to the file of the CIT(A) to adjudicate afresh considering the material, affidavit and details filed in the course of appellate proceedings and the assessee should be provided an opportunity to explain the delay in filing the appeal. The assessee should cooperate in submitting the information for early disposal of the appeal and allow the grounds of appeal for statistical purposes.
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