TMI Blog2021 (2) TMI 1174X X X X Extracts X X X X X X X X Extracts X X X X ..... aused the impugned delay resulting in delay in filing of the instant appeal. Case law Collector Land Acquisition vs Mst. Katiji Ors, [ 1987 (2) TMI 61 - SUPREME COURT] and University of Delhi Vs. Union of India [ 2019 (12) TMI 1293 - SUPREME COURT] hold that such a delay; supported by cogent reasons, deserves to be condoned so as to make way for the cause of substantial justice. I accordingly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... na ORDER This assessee s appeal for AY 2011-12 is directed against the CIT(A) - 5 Hyderabad s order dated 18/09/2019 passed in case No. 10341/2018-19/CIT(A) 5 involving proceedings u/s 143(3) rws 147 of the Income Tax Act, 1961 ; in short the Act . Heard both the parties. Case file perused. 2. I notice at the outset that assessee s instant appeal suffers from 405 days delay in fili ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hearing that CIT(A) s lower appellate order has been passed ex-parte. Learned DR fails to rebut the clinching fact that CIT(A) has dismissed the appeal of the assessee without discussing the issue(s) on merits as contemplated u/s 250(8) of the Act. I therefore deem it fit and proper to restore the file back to CIT(A) for his fresh adjudication as per law within three effective opportunities of hea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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