TMI Blog2019 (2) TMI 1265X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals) 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 C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder section 142(1) of the Act along with the questionnaire also returned back unserved with the postal remark left . Accordingly, the assessing officer proceeded to complete the assessment under section 144 of the Act to the best of his judgement. While doing so, he added back the amount of ` 51,50,000 as capital gain. Being aggrieved of the assessment order so passed assessee preferred appeal before the learned Commissioner (Appeals). However, learned Commissioner (Appeals) dismissed the appeal of the assessee in limine on the ground of delay without examining the merits of the addition made. 4. We have heard the parties and perused materials on record. The basic contention of the learned Authorised Representative is, though, the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ismissed 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 learned 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, learned Commissioner (Appeals) himself was not sure about the actual delay, if any, in filing the appeal. Only on the basis of the date of assessment order learned Commissioner (Appeals) ha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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