2024 (7) TMI 347

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....pathy, CA For the Revenue : Shri Ganesh R. Gale, Standing Counsel ORDER PER: PRAKASH CHAND YADAV, J.M. This appeal filed by the assessee challenges the DIN & order No. ITBA/NFAC/S/250/2002-23/1049609204(1) of the National Faceless Appeal Centre, Delhi (CIT(A)) dated 10.02.2023 passed under Section 250 of the Income Tax Act, 1961 (the Act) in respect of Assessment Year (AY) 2018-19. ....

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....he ld. CIT(A) dismissed the appeal of the assessee ex-parte. 4. Now the assessee has come up in appeal before us and argued that the ld. CIT(A) has erred in dismissing the appeal of the assessee without hearing the assessee. It is pertinent to note that there is a delay of around 379 days, in filing of the present appeal before ITAT. For condoning the delay, Ld. Counsel of the assessee argued t....

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....hat the order of the CIT(A) could have been gone to the spam folder and hence he was unable to see the same in due course. We observe that the Ld CIT(A) has dismissed the appeal of the assessee without dealing with the merits of the case. Section 250(6) of the Act provides that the Ld CIT(A) is bound to decide an appeal on merits. Considering the facts and circumstances of the case we hereby condo....