TaxTMI 
TaxTMI 
2019 (6) TMI 398
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....isposed of by this common order for the sake of convenience, by first dealing with Quantum Appeal i.e. ITA No. 4587/Del/2016 (AY 2006-07). However, the grounds of all the 03 appeals are reproduced hereunder:- 2. The grounds raised in Quantum Appeal being ITA No. 4587/Del/2016 (AY 2006-07) read as under:- "1. That the order of the Ld. CIT(A) is bad in law and is against the facts and circumstances of the case. 2. That the Ld. CIT(A) has erred in dismissing the appeal on the ground that the same is not maintainable. 3. That the Ld. CIT(A) has grossly erred in not quashing the assessment for being without jurisdiction as the initial notice u/s. 143(2) was never served upon the appellant. 4. That the Ld. C....
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....ds are independent of one another and the appellant craves the leave to add, modify, amend or delete any of the grounds of the appeal at the time of hearing. Prayer:- In view of the facts and circumstances of the case, the appellant prays that the order of the Ld. CIT(A) dismissing the appeal may kindly be set aside and the penalty imposed be deleted or any other relief, which this Hon'ble Court deems fit and proper, be given. 4. The grounds raised in another Penalty Appeal being ITA No. 593/Del/2016 (AY 2006-07) read as under:- "1. That the order of the Ld. CIT(A) is bad in law and is against the facts and circumstances of the case. 2. That the Ld. CIT(A) has erred in dismissing the appeal on the grou....
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....ling the appeal. He further stated that assessee has filed all the necessary documents/ evidences before the lower authorities, but the same were not considered by them. Hence, he requested to remit back the issues to the file of the AO for fresh consideration in the quantum appeal. 7. Ld. DR relied upon the orders of the authorities below and opposed the request of the Ld. Counsel for the assessee. 8. We have heard both the parties and perused the records. We find that AO has passed the exparte order dated 31.10.2018 without giving proper opportunity to the assessee to substantiate its case. It is further noted that Ld. CIT(A) has dismissed the appeal of the assessee being not maintainable on account of delay in filing the appeal. We....
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.... discussed/considered by the lower authorities, while adjudicating the issues. In view of facts and circumstances as explained above and in the interest of justice and keeping in view the exparte order passed by the AO u./s 144 of the Act as well as non-consideration of sufficient reasons for not condoning the delay by the Ld. CIT(A) in filing the appeal before him, we are of the considered view that the delay deserve to be condoned and the issues in dispute need to be readjudicated by the AO, after considering all the evidences/documents filed by the Assessee and assessee be given adequate opportunity of being heard. Accordingly, we remit back the issues in dispute to the file of the AO for do novo consideration, after giving adequate oppo....