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of <h1>Assessee's Appeal Allowed for Review Emphasizing Merits | Fair Examination of Grounds (A)</h1> <h3>M/s. Township Promoters Versus Income Tax Officer, Circle –1 (2) (2), Bengaluru.</h3> M/s. Township Promoters Versus Income Tax Officer, Circle –1 (2) (2), Bengaluru. - TMI Issues:The judgment involves the delay in filing an appeal, condonation of delay, and dismissal of appeal by CIT(A) without considering merits.Delay in filing appeal and Condonation of Delay:The appeal was filed with a delay of 738 days, and the assessee sought condonation of delay due to various reasons, including health issues and professional preoccupations. The authorized representative explained the circumstances leading to the delay, including the rectification process under section 154 of the Income Tax Act. The ITAT, considering the justifications provided, condoned the delay and proceeded to hear the case on merits.Dismissal of Appeal by CIT(A):The grounds raised by the assessee highlighted several issues with the CIT(A)'s order, including dismissing the appeal in limine without examining the merits of the grounds raised against the assessment order. The CIT(A) erroneously assumed that the issues in the appeal were similar to those in another appeal filed under section 154 of the Act. However, upon review, it was found that the grounds raised in both appeals were different. The ITAT concluded that the CIT(A) had erred in dismissing the appeal without considering the distinct issues raised in each appeal. Therefore, the ITAT remitted the matter back to the CIT(A) for a decision on the merits of the grounds raised in the appeal against the Assessment Order under section 143(3) of the Act.Conclusion:The ITAT allowed the appeal for statistical purposes, emphasizing the need for the CIT(A) to review the grounds raised by the assessee on their merits. The judgment highlighted the importance of considering each appeal separately based on the issues raised, rather than assuming similarities between different appeals. The decision aimed to ensure a fair and thorough examination of the grounds raised by the assessee before the CIT(A).
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