TMI Blog2022 (1) TMI 936X X X X Extracts X X X X X X X X Extracts X X X X ..... the affected party is granted sufficient opportunity of being heard to contest his case. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. - ITA No. 40/SRT/2018 - - - Dated:- 17-1-2022 - Pawan Singh, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d entertain the appeal. 3. Learned Departmental Representative (ld. DR) for the Revenue has objected that the delay should not be condoned. 4. We have heard both the parties on this preliminary issue and note that assessee is non-resident (individual) and the assessee could not provide the relevant documents and evidences to the Counsel on time, therefore delay has occurred. We are of the view that provisions of law have to be adhered strictly and that one cannot be allowed to act in leisure and make a mockery of enacted law, because law and provisions are laid down to benefit both sides of litigation. Be that as it may, we have to do justice and the Hon'ble Supreme Court in the case of Collector, Land Acquisition vs Mst. Katiji ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the file of the ld. CIT(A) to adjudicate the issue afresh on merits. For statistical purposes, the appeal of the assessee is treated as allowed. 8. In the result, the appeal of the assessee is allowed for statistical purposes. Order is pronounced on 17/01/2022 by placing the result on the Notice Board as per Rule 34(5) of the Income Tax (Appellate Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X
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