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2021 (8) TMI 106 - AT - Income TaxDelay in filing appeal - CIT(A) dismissed the appeal filed by the assessee on account of delay in filing of the same by more than 03 months - HELD THAT:- Since the Ld. CIT(A) in the instant case has dismissed the appeal of assessee on account of delay of more than 03 months, therefore, respectfully following the decision of Collector, Land Acquisition vs., MST. Katiji & Ors [1987 (2) TMI 61 - SUPREME COURT] direct the Ld. CIT(A) to condone the delay in filing of the appeal and decide the appeal of assessee on merit as per fact and Law after giving due opportunity of being heard to the assessee. We hold and direct accordingly. Grounds raised by the assessee are allowed for statistical purposes.
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