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TMI Blog2023 (4) TMI 187X X X X Extracts X X X X X X X X Extracts X X X X ..... -mail which were not come to the notice of the assessee as she was not aware about the mode of service of notices - HELD THAT:- Appeal of the assessee was dismissed for non-prosecution and was not decided on merits. Accordingly, the impugned order of the CIT(A) is set aside. Since, the assessment order was also passed u/s 144 of the Act therefore, the relevant record and explanation to be filed by the assessee requires proper verification and examination at the level of the AO. Accordingly, the matter is remitted to the record of the Assessing Officer for deciding the same afresh after giving an opportunity of hearing to the assessee. Appeal of the assessee is allowed for statistical purposes. - ITA No. 417/Ind/2022 - - - Dated:- 22-3- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt appeal. The Learned DR has objected to the condonation of delay and submitted that the assessee was negligent about filing of the present appeal within the period of limitation and cannot take an excuse of not knowing the availability of the order on e-portal of the Department. 3. Having considered the reasons explained by the assessee as well as submissions of the Ld. DR, I find that when the impugned order was not served on the assessee either by postal mode or by email then the reasons explained by the assessee constitute a reasonable cause for delay in filing the present appeal. Accordingly, the delay of 93 days in filing the present appeal is condoned. The assessee has raised the following grounds of appeal: 1. That on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee could not appear before the CIT(A), as the notices were issued online on the e-portal or on the e-mail which were not come to the notice of the assessee as she was not aware about the mode of service of notices. He has further submitted that the CIT(A) has passed the ex-parte order and dismissed the appeal of the assessee in limine without deciding the same on merits. Hence, the Ld. AR has submitted that the impugned order of the CIT(A) may be set aside and the matter may be remanded to the record of the Assessing Officer for deciding the same afresh after giving an opportunity of hearing to the assessee. On the other hand, the Ld. DR has opposed the contention of the assessee and submitted that the assessee was negligent in appeari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessee was dismissed in limine for non-prosecution. It is manifest from the impugned order that the CIT(A) has proceeded to dismiss the appeal of the assessee for nonprosecution in Para 8 is as under: 8. As seen from the above, despite four opportunities being provided to the appellant over a span of nearly nineteen months, no response has been received from the appellant to any of the hearing notices. From the above it is clear that despite several and adequate opportunities being given over a long span of time, no submissions have been filed by the appellant in support of the present appeal. Hence the appeal filed by the appellant is liable to be dismissed for non-prosecution. In Para 9 and 10 of the impugned order, the CI ..... X X X X Extracts X X X X X X X X Extracts X X X X
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