2022 (1) TMI 936

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....l filed by the assessee, pertaining to Assessment Year 2007-08, is directed against the order passed by the Learned Commissioner of Income Tax (Appeals)-1 [in short 'ld. CIT(A)'], Surat in Appeal No. CAS-1/273/2015-16 dated 19.12.2016, which in turn arises out of an assessment order passed by Assessing Officer u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as th....

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....ordingly the assessee most respectfully prays before you to condone the delay and entertain the appeal." 3. Learned Departmental Representative (ld. DR) for the Revenue has objected that the delay should not be condoned. 4. We have heard both the parties on this preliminary issue and note that assessee is non-resident (individual) and the assessee could not provide the relevant documents and evi....

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.... then the side of justice becomes heavier and casts a duty on us to deliver justice. We, therefore, condone the delay and admit the appeal for hearing. 6. At the outset itself, the ld. Counsel for the assessee assailed the impugned order by contending that assessee could not represent his case before Ld. CIT(A) and the order being an ex parte order, stood vitiated on account of violation of princ....