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2016 (10) TMI 1392 - ITAT CHANDIGARHCondonation of delay - Appeal filled as time barred by 26 days - CIT(Appeals) instead of considering the submissions of the assessee found that appeal of the assessee is late by 26 days and since no application for condonation of delay has been filed therefore, appeal of the assessee has been dismissed - HELD THAT:- Matter requires re-consideration at the level of the ld. CIT(Appeals). CIT(Appeals) noted the facts of the case and written submission of the assessee in the impugned order but did not pass any order on merit. He has held that appeal is time barred by 26 days and in absence of application for condonation of delay, appeal was dismissed. There is no fact mentioned in the impugned order if any opportunity was given to the assessee to file application for condonation of delay in this regard. Further, there appears justification in the contention of ld. counsel for the assessee that appeal before ld. CIT(Appeals) was not time barred by 26 days. CIT(Appeals), before considering the appeal to be time barred should have given sufficient opportunity to the assessee to explain the time barring matter and should have given oppor tunity to the assessee to file application for condonation of delay in this regard. The order of the ld. CIT(Appeals) therefore, vitiate due to these reasons. Set aside the orders of the ld. CIT(Appeals) and restore the matter in issue to the file of ld. CIT(Appeals) with direction to re-decide appeal of the assessee by giving opportunity to the assessee to file application for condonation of delay.
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