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| The Tax Publishers2021 TaxPub(DT) 0793 (Agra-Trib) INCOME TAX ACT 1961
Section 249(3)
Where admittedly, assessee's appeal had not been disposed of by adjudication on merits of the issues raised before CIT(A) and further, as mentioned, the assessee had gone in VSVA, therefore, on account of the peculiar facts, delay in filing appeal against the order passed by AO under section 272A(1)(d) was condoned.
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Appeal [CIT(A)] - Condonation of delay - Reasonable cause - Non-adjudication of issue on merits and assessee had gone in VSVA
Assessee filed appeal against the order passed by CIT(A), whereby he had declined to condone the delay in filing the appeal against the order passed by AO under section 272A(1)(d). Held: Admittedly, the assessee's appeal had not been disposed of by adjudication on merits of the issues raised before CIT(A). Further, as mentioned, the assessee had gone in VSVA. Therefore, on account of the peculiar facts, delay in filing appeal was to be condoned before CIT(A). Thus, in the interest of substantial justice, the impugned order of the CIT(A) was set aside and the matter was restored to his file for fresh hearings, examination and adjudication of the issues raised by the assessee in the appeal before him.
REFERRED :
FAVOUR : Matter remanded
A.Y. :
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