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2020 (4) TMI 361 - AT - Income TaxCondonation of delay - levy of late filing fee u/s 234E - AR submitted that order passed U/Sec 200A of the Act was never served on the assessee - HELD THAT:- As relying on MST. KATIJI AND OTHERS [1987 (2) TMI 61 - SUPREME COURT] we condoned the delay and set aside the orders of the CIT (Appeals) and restore the disputed issues to the file of CIT(Appeals) to adjudicate on merits and provide adequate opportunity of Hearing to the assessee and further the assessee shall co-operate in submitting the Information for early disposal of appeal, and allow the assessee appeal for statistical purposes. Late filing fee u/s 234E - AR submitted that assessee has not received order under Section 200A and based on the letter of Assessing Officer on a default summary downloaded from Traces, web site of the Income Tax filed the appeal - HELD THAT:- Assessee has filed the appeal on the basis of default summary downloaded from Traces Income Tax Website. Further the assessee has been pursuing the matter with the Assessing Officer for issue of original order and emphasized that the assessee has received the original orders from the Department and ready to file the before the appellate authorities. We are of the view that the Revenue shall not be at loss if an opportunity of Hearing is granted. Considering the principles of natural justice, we set-aside the order of CIT(A), and provide one more opportunity of hearing to the assessee before the CIT (Appeals) to substantiate the case with evidences and CIT(Appeals) shall provide adequate opportunity hearing to the assessee to submit the information and the Assessee shall cooperate for early disposal of Appeal and allow the grounds of appeal for statistical purposes.
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