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TMI Blog2020 (1) TMI 1413X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the person, who has passed the assessment order u/s.144 of the Act being the Additional Commissioner, has also passed the impugned order being the Commissioner of Income Tax (Appeal). As per the objection raised by the ld. AR assessee during the course of hearing and considering the facts and circumstances of the case, we restore the entire matter to the file of CIT(A), other than the CIT (App ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for condonation of delay. We have perused the application of the assessee and found that the reason stated therein are sufficient for condonation of delay, to which ld. DR did not object. Accordingly, we condone the delay of 108 days in filing the appeal and appeal of the assessee is heard finally. 3. At the outset, ld. AR submitted that the CIT(A) has passed the ex-parte order without providing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . AR that the impugned order passed by the CIT(A) is not sustainable as he himself has passed the assessment order u/s.144 of the Act, being the Additional Commissioner. Therefore, ld. AR requested that the matter may kindly be restored to the CIT(A) other than the CIT(A) who has passed the impugned order. 4. On the other hand, ld. DR fairly conceded to the above arguments of ld. AR of the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... impugned order, and direct to pass a speaking and reasoned order considering the submissions of the assessee, after providing sufficient opportunity of hearing to the assessee. The assessee is also directed to cooperate with the CIT(A) positively for early disposal of the case. 6. In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 28/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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