9911796707
TMI Blog2025 (1) TMI 1344X X X X Extracts X X X X X X X X Extracts X X X X ..... has been given and there is no proof that the notice sent on various dates were duly served or brought to the notice of the appellant/assessee.
Matter needs to be restored to the file of the Ld. CIT(A) for giving effective hearing to the assessee who shall present its case before the Ld. CIT(A) within 60 days. Decided in favour of assessee for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... have expired and therefore the present appeal is being filed with prayer for condonation for delay in filing an appeal under section 253 of the Income Tax Act. 19. I say that, the order of CIT(A)- NFAC, was passed on 6th November 2023 and was uploaded on the website on the same day and served on registered email id and accordingly the last day for filing an appeal u/s 253 of the Act, was 6th January 2024. However the appeal is being delayed and filed on 8th August 2024. Thus there is a delay of 216 days. 20.1 further say that, the entire series of events narrated herein above has caused delay in filing the present appeal before ITAT, however the said delay is neither deliberate nor with any malicious intention. The default, if any, wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be decided on merits after hearing the parties." 4. We have heard the Ld. AR on behalf of the assessee and Ld. DR on behalf of the revenue. The Ld. DR supported the judgment of the Ld. CIT(A). we have considered the arguments and examined the record. Since the assessee has filed affidavit in support of condonation of delay and no contradictory facts has been brought on record by the revenue to the effect that contents of the affidavit are false, we find it expedient in the interest of justice that the assessee has shown sufficient cause for condonation of delay in filing the appeal before us. The delay in filing the appeal is accordingly condoned. 5. It was argued on behalf of the appellant/assessee that the notice issued by the Ld. CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... egard, the appellant has not filed any written submission as well as not given any satisfactory evidence in support of grounds of appeal, hence the case is being decided on merits. 8. It is thus evident from the contents of the impugned order extracted above that no effective opportunity of hearing has been given and there is no proof that the notice sent on various dates were duly served or brought to the notice of the appellant/assessee. 9. For these reasons, we are of the considered opinion that matter needs to be restored to the file of the Ld. CIT(A) for giving effective hearing to the assessee who shall present its case before the Ld. CIT(A) within 60 days. The impugned order is accordingly set aside and appeals filed by the assess ..... X X X X Extracts X X X X X X X X Extracts X X X X
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