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2018 (6) TMI 291 - AT - Income TaxCondone the delay in e-filing - manual filing appeal before CIT(A) - Held that:- Facts and circumstances of the present case are identical to the decision of the Tribunal in the case of Ritu Verma vs. ACIT (2017 (8) TMI 1383 - ITAT DELHI)therefore, respectfully following the said precedent, direct the CIT(A) to condone the delay in dispute and also in the interest of justice, set aside the issues in dispute to the file of the Ld. CIT(A) with the directions to decide the same afresh, under the law, after giving adequate opportunity of being heard to the assessee and decide the appeal on merit and pass a speaking order.
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