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2021 (2) TMI 225 - AT - Income TaxCondone the delay in filing the appeal - order passed by the assessing officer under section 272A(1)(d) - HELD THAT:- Admittedly, the assessee’s appeal has not been disposed of by adjudication on merits of the issues raised before the CIT(A). Further as mentioned hereinabove the assessee had gone in VSVA in regard to which were therefore on account of these peculiar facts we are condoning the delay in filing the appeal before the Commissioner appeal. In respect of the other appeals as mentioned during the course of argument by the assessee as well as by the revenue that the order under section 143 (3)was passed by the assessing officer. In view of the above, we are of the opinion that the delay in filing the appeal is before the Commissioner appeal is required to be condoned. We are of the considered opinion that the interest of substantial justice will be well served if the impugned order of the CIT(A) dated be set aside. We, therefore, set aside the aforesaid impugned order of the CIT(A) and restore the matter to his file for fresh hearings, examination and adjudication of the issues raised by the assessee in the appeal before him. Needless to add, the CIT(A) shall afford the assessee adequate opportunity of being heard and to file details/submissions required, which shall be duly considered before deciding the issues. The assessee is also directed to comply with and attend the hearings before the CIT(A). We will make it clear that we have passed the order in the present appeal on account of peculiar facts as mentioned hereinabove and the decision in these appeal shall not be treated as precedent in any other matters
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