TMI Blog2021 (2) TMI 629X X X X Extracts X X X X X X X X Extracts X X X X ..... ve and further observing that there is delay of more than four months in filing of the appeal. No opportunity whatsoever has been given by the Ld. CIT(A) to the assessee about the delay in filing of the appeal. Considering in the interest of justice we deem it appropriate to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case - Appeal filed by the assessee is accordingly allowed for statistical purposes. - ITA No. 3946/Del/2019 - - - Dated:- 7-1-2021 - Shri R.K. Panda, Accountant Member For the Assessee : None For the Department : Shri Vinod Sharma, Sr. DR ORDER PER R.K. PANDA, AM This appeal filed by the assessee is directed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... addition on merit challenged the validity of the reassessment proceedings. However, since there was no compliance from the side of the assessee, the Ld. CIT(A), in the ex parte order passed by him dismissed the appeal by observing as under :- 2. The appellant filed the appeal on 16.06.2017 which is found to be delayed by more than 4 months and the assessment year mentioned in Form 35 is not as per order enclosed with it. Accordingly, a notice for explaining the defect was sent to the appellant on 21.12.2018 at the address given in Form 35 for the communication through the speed post. The appellant filed his reply for removing the defect is as under :- With reference to above notice issued, an inadvertent mistake has been made in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been given by the Ld. CIT(A) to the assessee about the delay in filing of the appeal. Considering the totality of the facts of the case and in the interest of justice I deem it appropriate to restore the issue to the file of the Ld. CIT(A) with a direction to grant one final opportunity to the assessee to substantiate its case and decide the appeal as per fact and law. The assessee is also hereby directed to appear before the Ld. CIT(A) and substantiate its case failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. I hold and direct accordingly. The appeal filed by the assessee is accordingly allowed for statistical purposes. 5. In the result the appeal filed by the assessee is allowed for statistical purposes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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