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TMI Blog2016 (10) TMI 1392X X X X Extracts X X X X X X X X Extracts X X X X ..... r condonation of delay has been filed therefore, appeal of the assessee has been dismissed - HELD THAT:- Matter requires re-consideration at the level of the ld. CIT(Appeals). CIT(Appeals) noted the facts of the case and written submission of the assessee in the impugned order but did not pass any order on merit. He has held that appeal is time barred by 26 days and in absence of application for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(Appeals) with direction to re-decide appeal of the assessee by giving opportunity to the assessee to file application for condonation of delay. - SHRI BHAVNESH SAINI, JUDICIAL MEMBER For the Appellant by : Shri P.N.Arora For the Respondent by : Shri Manjit Singh,DR ORDER This appeal by assessee has been directed against the order of ld. CIT(Appeals) Palampur dated 28 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 11 and appeal was instituted on 24.10.2011 therefore, it was not time barred by 26 days. He has, therefore, submitted that matter may be remanded to the ld. CIT(Appeals) to give opportunity to the assessee to file application for condonation of delay. On the other hand, ld. DR relied upon impugned order. 4. After considering rival submissions, I am of the view matter requires re-consideration a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... given oppor tunity to the assessee to file application for condonation of delay in this regard. The order of the ld. CIT(Appeals) therefore, vitiate due to these reasons. 5. I, therefore, set aside the orders of the ld. CIT(Appeals) and restore the matter in issue to the file of ld. CIT(Appeals) with direction to re-decide appeal of the assessee by giving opportunity to the assessee to file app ..... X X X X Extracts X X X X X X X X Extracts X X X X
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