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TMI Blog2019 (12) TMI 826X X X X Extracts X X X X X X X X Extracts X X X X ..... d should not be admitted to decide on merits. In this view of the matter, we set aside the impugned order of the CIT(A) and hold that appeal filed by the assessee before the Ld. CIT(A) is within the time. Accordingly, appeal of assessee is restored to the file of CIT(A) with a direction to re-decide the appeal of assessee on merits and in accordance with law, by giving reasonable, sufficient opportunity of being heard to the Assessee and the A.O. Accordingly, appeal of Assessee is allowed for statistical purposes. - ITA.No.3931/Del./2016 - - - Dated:- 16-12-2019 - Shri Bhavnesh Saini, Judicial Member And Shri B.R.R. Kumar, Accountant Member For the Assessee : Shri Ankit Agarwal, C.A. For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al before the Commissioner of Appeals. Learned Counsel for the Assessee referred to letter Dated 19.06.2013 [PB-8] in which the assessee addressed the letter to the A.O. stating therein that assessee filed objections against the draft assessment order in which it was stated that in case objections of the assessee are not accepted, assessee will prefer an appeal before the Commissioner of Appeals. It was further explained that till date assessee company has not received any final assessment order under section 143(3). The assessee, therefore, requested that final assessment order may be provided to the assessee. He has submitted that no such assessment order have been provided to the assessee. PB-9 is online RTI request in w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeal of assessee in limine. 5. On the other hand, Ld. D.R. relied upon the Order of the Ld. CIT(A) and submitted that since assessee has been served the Order through affixture and appeal is filed belatedly, therefore, appeal of assessee may be dismissed. 6. We have considered the rival submissions. It is not in dispute that address of the assessee as per assessment order is same as have been mentioned in the Form No.35 before the Ld. CIT(A) which is also mentioned in the appellate order. The facts above clearly show that assessee filed objections against the draft assessment order and explained that in case objections of the assessee are not accepted, then the final assessment order may be provided to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment order within the period of limitation for filing appeal before the Commissioner (Appeals). The A.O. did not supply copy of the assessment order to the assessee on this request till 19.12.2013. Therefore, during the period when no copy of the Order have been supplied to the assessee, the same cannot be reckoned against the assessee. Considering the totality of the facts and circumstances of the case, it is clear that the impugned order have not been served upon the assessee through affixture as is alleged by the Revenue Department since assessee received copy of the Order only on 19.12.2013 while making a request on 19.06.2013 within the period of limitation, therefore, appeal is filed within the period of limitation before the Ld. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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