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2019 (2) TMI 1265 - AT - Income TaxDismissal of appeal in limine for delay - statutory notices issued by the assessing officer could not be served on the assessee - HELD THAT:- As could be seen from record, assessment for the impugned assessment year was completed under section 144 of the Act since the statutory notices issued by the assessing officer could not be served on the assessee. It is also evident, learned Commissioner (Appeals) has dismissed the appeal filed by the assessee in limine on the ground that the appeal was filed beyond the period of limitation prescribed under the Act. On a perusal of the impugned order of Commissioner (Appeals) it is evident, though, in paragraph 3 of the order he has referred to the date of assessment order and date of filing of appeal before him by the assessee, however, he has not specifically mentioned when the assessment order along with the demand notice was served on the assessee. He has also not mentioned the quantum of delay. It appears, Commissioner (Appeals) himself was not sure about the actual delay, if any, in filing the appeal. There is no delay in filing the appeal before the Commissioner (Appeals). Therefore, in our considered opinion, Commissioner (Appeals) has erroneously dismissed assessee's appeal in limine on the ground of delay. In view of the aforesaid, we are inclined to set aside the impugned order of learned Commissioner (Appeals) and restore all the issues arising in the present appeal to learned Commissioner (Appeals) for de novo adjudication on merits.
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