2022 (1) TMI 936

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....i, Accountant Member The captioned appeal 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 T....

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....delay is due to the circumstances beyond the control of the assessee. Accordingly 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 (....

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.... being done because of a non- deliberate delay." 5. When we weigh these two aspects 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....

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....the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being heard to the assessee, who in turn, is also directed to contest his stand forthwith. Therefore, we deem it fit and proper to set aside the order of the ld. CIT(A) and remit the matter back to the ....