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| The Tax Publishers2020 TaxPub(DT) 3933 (Gau-Trib) : (2020) 275 TAXMAN 0596 INCOME TAX ACT, 1961
Section 250
Where appeal of assessee was rejected by CIT(A) on ground of delay, considering that while passing the order, CIT(A) touched upon issues which had some bearing in outcome of appeal preferred by assessee, without reference to the materials relied upon to arrive at such a finding, matter was remanded back to CIT(A) to re-decide the issue of condonation of delay afresh.
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Appeal [CIT(A)] - Maintainability - Condonation of delay in filing appeal -
Assessee filed writ petition being aggrieved, by rejection of appeal filed under section 250 before CIT(A). Assessee preferred appeal against order passed pursuant to proceedings under section 147. Appeal was rejected by holding that grounds urged for condonation of delay that delay occurred due to pendency of a petition filed by assessee under section 154 and grounds taken in appeal had no connection. Held: It was not clear from order of CIT(A) as to why a finding was recorded by CIT(A) that rectification application under section 154 before AO were issues which had no connection with interest charged by AO. CIT(A) while passing order appeared to have touched upon issues which had some bearing in outcome of the appeal preferred by the assessee, without reference to the materials relied upon to arrive at such a finding. In interest of justice, matter was remanded back to CIT(A) to re-decide afresh issue of condonation of delay by providing adequate opportunities to assessee to refer to and/or rely on, any such grounds as may be sought to be relied upon her and after proper hearing in the matter.
REFERRED :
FAVOUR : Matter remanded
A.Y. :
IN THE GAUHATI HIGH COURT
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