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TMI Blog2020 (4) TMI 651X X X X Extracts X X X X X X X X Extracts X X X X ..... ten submissions with the enclosures of 105 pages filed before him and without giving adequate opportunity to the assessee, and without notifying that there was a delay of 462 days in filing the appeal etc., dismissed the appeal exparte and also dismissed the appeal on technical ground as the assessee has not attached the order under dispute along with the demand notice and appeal fees paid. HEL ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... PER S. JAYARAMAN, ACCOUNTANT MEMBER : The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)-6, Chennai in ITA No.142/CIT (A)-6/10-11/AY2007-08, dated 01.11.2019 for the assessment year 2007-08. 2. The assessee, M/s.EL Forge Limited, is a Company engaged in the business of manufacturing of rough steel forgins and filed its return of income for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd without notifying that there was a delay of 462 days in filing the appeal etc., dismissed the appeal exparte and also dismissed the appeal on technical ground as the assessee has not attached the order under dispute along with the demand notice and appeal fees paid. 4. Per contra, the Ld. D.R invited our attention to para-3 of the CIT(A) s order and submitted that, though 18 opportunities we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions and perused the material available on record. We find that the learned CIT(A) dismissed the appeal without giving effective opportunity to the assessee. In the facts and circumstances of the case, we set aside the order fo the learned CIT(A) for a fresh examination. The learned CIT(A) would give an effective opportunity of being beard to the assessee on the issue of belated filing of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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