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TMI Blog2024 (6) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... d ex-parte by the Ld.CIT(A). When the assessee files appeal before the appeal authorities, the onus is on the assessee to adhere to the notices and appear before the authorities for prosecution of his case and controvert the findings of the revenue authorities with supporting material evidences. However, keeping in view the principles of natural justice, we are inclined to remit the matter back to the file of the Ld.CIT(A) and direct the Ld.CIT(A) to afford the assessee, another opportunity of being heard before the Ld.CIT(A). Appeal of the assessee is allowed for statistical purpose. - SHRI DUVVURU RL REDDY, HON BLE JUDICIAL MEMBER SHRI S BALAKRISHNAN, HON BLE ACCOUNTANT MEMBER For the Appellant : Shri Yashwanth (staff of Shri C.Subrahma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... belatedly was not as a result of any negligence or lack of diligence, but solely due to the unfortunate and unforeseen circumstances surrounding his health. He attached doctor s certificate in support of his petition, pleaded to condone the delay and admit the appeal for hearing. 2. We have heard the Ld.AR gone through the condonation petition and medical certificate filed by the assessee. It is evident from the records that the order of the Ld.CIT(A) was passed on 11.07.2023 and the assessee ought to have filed appeal before the Tribunal on or before 10.09.2023, but the assessee could file appeal only on 06.11.2023 with the delay of 58 days. We find that there is reasonable cause for filing the appeal belatedly. We, therefore, condone the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... violating the provisions of principles of natural justice.. 3. The action of Learned CIT(A) in dismissing the appeal filed by the appellant, for non-appearance, is not sustainable in view of the provisions of section 250(6) of the IT Act when it is obligatory for the CIT(A) to pass a speaking order. 4. The Learned CIT(A) by virtue of provisions of section 250(6) of the IT Act could not have upheld the orders of AO wherein additions made therein was contested before him. 5. For these and such other grounds, that may be urged at the time of hearing of subject appeal, the appellant prays that the orders of the Learned CIT(Appeals) u/s 250 of the Act are to be set aside. 6. The only contention of the Ld.AR is that the Ld.CIT(A) is not justifie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ices and appear before the authorities for prosecution of his case and controvert the findings of the revenue authorities with supporting material evidences. However, keeping in view the principles of natural justice, we are inclined to remit the matter back to the file of the Ld.CIT(A) and direct the Ld.CIT(A) to afford the assessee, another opportunity of being heard before the Ld.CIT(A). The assessee is also directed to adhere to the notices issued by the Ld.CIT(A) and furnish relevant material evidences to substantiate his case. Accordingly, the grounds filed by the assessee are allowed for statistical purpose. 9. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 31st January ..... X X X X Extracts X X X X X X X X Extracts X X X X
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