TaxTMI 
TaxTMI 
2021 (5) TMI 72
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.... the order of the Ld. CIT(A)-4, Hyderabad in appeal No. 10775/16-17/ITO, Ward-13(1)/CIT(A)-4/Hyd/18-19, dated 30/11/2018 passed U/s. 144 r.w.s 147 and U/s. 250(6) of the Act for the A.Y. 2011-12. 2. The assessee has raised four grounds in his appeal and they are extracted herein below for reference:- "1. The order of the learned Income Tax Officer, Ward-13(1), Hyderabad is unsustainable in law ....
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....t is extracted herein below:- " ........ 2 That the appellant obtained certified copy of the order of the Ld. CIT(A) on 30/11/2018 from his counsel but due to illness and other reason could not file appeal before ITAT on time. 3. That there is a delay of 170 days in filing the previous appeal which is defective due to some errors in filing the application which is neither intentional nor del....
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....& 250 of the Act respectively and without affording proper opportunity of being heard. It was therefore pleaded that the matter may be remitted back to the file of the Ld. A.O., in order to provide one more opportunity to the assessee of being heard. Ld. DR, on the other hand, vehemently opposed to the submissions of the Ld. AR and argued that sufficient opportunities had been provided to the asse....
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....pt to adjudicate the appeal based on the material available on record. In this situation, I do not find much strength in the arguments advanced by the ld. AR. However, considering the issues involved in the appeal as well as the prayer of the Ld. AR, in the interest of justice, I hereby remit the matter back to the file of Ld. A.O. in order to consider the appeal afresh on merits by providing one ....