INCOME TAX ACT, 1961

Section 250(6)

Appeal [CIT(A)] - Ex-parte order - Dismissal of appeal of the assessee in limine by CIT(A) - Delay of more than seven years in filing appeal

Assessee was engaged in the business of trading and investment in shares. The case was selected for scrutiny and notice under sections 143(2) and 142(1) were issued. Whereas, notices were sent to the assessee and final opportunity was also provided. Since there was no compliance from the assessee, AO made best judgment assessment with additions and assessed the total income and passed the order under section 144. CIT(A) dismissed the appeal of the assessee in limine as there was a delay of more than seven year in filing the appeal. Held: CIT(A) had dismissed the appeal of the assessee as there was a delay of more than seven years in filing the appeal and only considered this particular fact and dismissed the appeal in limine. CIT(A) had only referred to the facts in respect of receipt of the assessment order by the assessee and no discussion of additional evidences and affidavit filed by the assessee and passed the order. Prima facie, the material filed by assessee goes to the root of the case. Accordingly, matter was remanded back to CIT(A) to adjudicate afresh considering the material, affidavit and details filed in the course of appellate proceedings.

REFERRED :

FAVOUR : Matter remanded.

A.Y. :

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