2019 (4) TMI 614

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..... g to peculiar medical conditions of the accountant being an old man, the assessee’s case could not be represented in appropriate manner. Therefore, assessee’s case requires reconsideration by the ld. CIT(Exemption). - set aside the order of the ld. CIT and remanded back for reconsideration. - ITA No. 360/Ind/2017 - - - Dated:- 8-4-2019 - Shri Kul Bharat, Judicial Member And Shri Manish Borad, A .....

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..... n keeping well. Later on, he had to undergo coronary angiography. Therefore, delay may be condoned. On the other hand, ld. Sr. DR opposed the submission. Looking to the facts narrated above and after perusal of application for condonation of delay, which is supported by an affidavit, we, in the interest of justice, condone the delay in filing the appeal. 2. So far as merits of the case are conc .....

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..... xparte order without going into merits of the case by passing non-speaking order. Therefore, it was prayed that ld. CIT may be directed in this regard. On the other hand, the ld. DR relied on the order of the ld. CIT. 3. We have heard both the parties and perused the orders of lower authorities. We find that the assessee has filed written submission and affidavit in support of the submission. T .....

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