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2021 (7) TMI 890 - AT - Income TaxCondonation of delay - delay of 599 days has occurred - HELD THAT:- We note that the delay in filing the appeal has not occurred on account of gross negligence of the assessee. We note that sub-section 5 of section 253 of the Act provides that Tribunal may admit the appeal or permit filing of memorandum of cross objection after expiry of relevant period, if it is satisfied that there was sufficient cause for not presenting it within that period. We note that assessee has explained the delay successfully, therefore he deserves that delay in filing the appeal should be condoned. Ex-parte order by CIT-A - HELD THAT:- As the assessee did not appear during the appellate proceedings, however, we note that ld. CIT(A) has also adjudicated the issue on merits taking into account the assessment order and statement of facts furnished with Form No. 35. The ld. CIT(A) has given five opportunities of hearing, but none appeared before him. we note that order passed by the ld. Assessing Officer is also an ex-parte order under section 144 therefore we note that assessee could not plead his case before the ld. Assessing Officer. We also note that during the assessment stage, the ld. Assessing Officer has issued several notices to the assessee, but assessee did not make the compliance and therefore, the ld. Assessing Officer has passed the ex-parte order under section144 of the Act. We note that in assessee's case the evidences and books of accounts are to be verified at primary stage, therefore, we are of the view that the said lis should be remitted back to the file of the ld. Assessing Officer for fresh assessment. Hence, we set aside the order of Ld. CIT(A) and remit the issue back to the file of the assessing officer for de-novo adjudication.
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