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TMI Blog2024 (9) TMI 79X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to condone the delay in filing of the appeal and decide the issue on merit after giving one opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed for statistical purposes. - Shri R. K. Panda, Vice President And Ms Astha Chandra, Judicial Member For the Assessee : Shri Rajendra Agiwal For the Department : Shri Ramnath P. Murkunde ORDER PER R.K. PANDA, VP : The above two appeals filed by the assessee are directed against the separate orders dated 09.02.2024 of the CIT(A) / NFAC, Delhi relating to assessment year 2017-18. For the sake of convenience, both the appeals were heard together and are being disposed of by this common order. ITA No. 689/PUN/2024 2. Although a number of grounds ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the quantum appeal was filed with a delay of 727 days before the CIT(A) / NFAC, who refused to condone the delay and on further appeal by the assessee, the Tribunal restored the issue to the file of the CIT(A) / NFAC with a direction to condone the delay in filing of the appeal and adjudicate the appeal on merit. 7. Similarly, the appeal filed by the assessee against the penalty levied by the Assessing Officer u/s. 271AAC(1) of the Act was also restored to the file of the CIT(A) / NFAC. He accordingly submitted that this matter may be restored to the file of the CIT(A) / NFAC with the direction to condone the delay and decide the appeal on merit. 8. The Ld. DR on the other hand heavily relied on the order of the CIT(A)/ NFAC and submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce in the instant case also, the order u/s. 271B of the Act was passed on 05.07.2021 and the assessee filed the appeal before the CIT(A) / NFAC on 22.01.2022, therefore, respectfully following the order of the Tribunal in assessee s own case in quantum proceedings vide ITA No.670/PUN/2024, order dated 14.05.2024 for assessment year 2017-18, we restore the issue to the file of the CIT(A) / NFAC with a direction to condone the delay in filing of the appeal and decide the issue on merit after giving one opportunity of being heard to the assessee. The grounds raised by the assessee are accordingly allowed for statistical purposes. ITA No. 690/PUN/2024 11. The assessee in its sole ground has challenged the order of the CIT(A) / NFAC in confirmin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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