9911796707
TMI Blog2022 (8) TMI 731X X X X Extracts X X X X X X X X Extracts X X X X ..... . The assessee has assigned the reason for condoning the delay was that, his daughter was hospitalized in the month of April to September, 2016 and the circumstances was very serious and beyond control of the assessee, therefore, assessee could not file the appeal in time . CIT(A) was of the opinion that the reason for delay in filing the Appeal claimed by the Assessee cannot be accepted to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7/12/2018 passed by the CIT(A)-14, New Delhi for Assessment Year 2013-14. 2. The grounds of appeal are as under:- 1 That, the order passed by Ld. CIT(A)-14 confirming the disallowances made by the Ld. A.O. in the order u/s 143(3) is illegal, invalid and must be quashed. 2. That, the Ld. A.O. and the CIT(A) have grossly erred in disallowing the technical charges of Rs. 65,43,578 borne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n upholding the erroneous disallowance made by the A.O. which has resulted in an addition of Rs. 78,62,032 in the hands of the appellant. 7. That, without prejudice, the Ld. CIT(A) has grossly erred in not providing sufficient opportunity of being heard to the appellant, due to which the appellate order violates the principles of natural justice and must be quashed as it is illegal and void a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... several grounds and the Ground No. 7 is regarding not providing sufficient opportunity of being heard. On perusal of order of the CIT(A), it is found that the Ld.CIT(A) has dismissed the appeal on delay in latches and not decided the appeal on merit. The assessment order came to be passed and served on the assessee on 21/03/2016 and the Appeal before CIT(A) has been filed on 10/09/2016. The assess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordance with law. 6. In the result, Ground No. 7 of the assessee is allowed for statistical purpose. Since, we have remanded the matter to the file of CIT(A) to decide the matter on merit, all other grounds raised by the assessee requires no adjudication by us. 7. In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the Open Court on this 18 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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