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TMI Blog2018 (6) TMI 1645X X X X Extracts X X X X X X X X Extracts X X X X ..... as is the contention of the assessee, the Chartered Accountant did not deal with the matter in intelligent manner and had therefore eventually disengaged by the assessee. We have also been assured by the assessee that given another opportunity of presenting his case before the learned CIT(A) he will scrupulously ensure early disposal of the appeal on merits and shall not resort to any dilatory tac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... petition duly supported by an affidavit dated 28.09.2015. The explanation of the assessee for the delay is that the impugned order was received by the concerned Chartered Accountant but not communicated the assessee. It was also explained that on account of this lapse by the Chartered Accountant concerned, the assessee has engaged a new Chartered Accountant and the matter is being now pursued in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... been assured by the assessee that given another opportunity of presenting his case before the learned CIT(A) he will scrupulously ensure early disposal of the appeal on merits and shall not resort to any dilatory tactics. 6. Learned Departmental Representative also does not oppose the matter being remitted to the file of the learned CIT(A) for fresh adjudication. In view of the above discussion ..... X X X X Extracts X X X X X X X X Extracts X X X X
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