2019 (12) TMI 1502

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.... N.R.S. GANESAN, J. This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -15, Chennai, dated 26.06.2019 and pertains to assessment year 2013-14. 2. The application filed by the assessee for early hearing was posted on 25th October, 2019. When the appeal for early hearing was taken up for hearing, Sh. N. Devanathan, the Ld.counsel for the&nb....

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....no delay at all. 4. In view of the above factual situation, by consent of the both the parties, the appeal itself was taken up for hearing. As rightly submitted by the Ld.counsel for the assessee, this Tribunal in the case of Shri G.P. Saravanan (supra), has passed an order which reads as follows:- "4. Having heard the Ld.counsel for the assessee and the Ld. D.R., this Tribunal finds t....

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....ing of appeal on 22.12.2018 relates back to manual filing of appeal on 02.05.2016, there is no delay at all. Hence, the CIT(Appeals) ought to have disposed of the appeal on merit. In view of the above, we are unable to uphold the orders of the authorities below. Accordingly, orders of both the authorities below are set aside and the entire issue is remitted back to the file of the CIT(Appeals). Th....