ITAT allowed the Assessee's appeal for statistical purposes, set...

ITAT allowed the Assessee's appeal for statistical purposes, set aside the impugned dismissal under s. 249(2) as time-barred, and remanded the matter to the Ld. Commissioner for decision on merits after affording the Assessee a reasonable opportunity of hearing. The Tribunal found that the Assessee acted with due diligence and in good faith, having pursued s. 154 proceedings, and was therefore entitled to exclusion/leniency for time spent in those proceedings; consequently no delay in filing the appeal to the Commissioner was found, and any attributable delay is to be condoned in view of the principles of s. 14 (Limitation Act). The matter is restored for fresh adjudication on merits.