2025 (5) TMI 1773

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....d the condonation of delay application, without verifying the affidavit of appellant on record, without bringing any photograph of affixture indicating the place of affixture, valid legal proof of fixture as per CPC rules, as well as, not adjudicated the matter on merits and is bad-in-law and be remanded to CIT(A). 2) That the Ld. CIT(A) wrongly ignored appellant is a lonely NRI woman having Canadian Passport and not well conversant with local Indian laws and will not get any benefit by not filing appeal on time, rather shall be burdened heavily on Indian tax. 3) That the delay be condoned for the sake of principal of natural justice & beverity and matter be remanded to CIT (A). 3. At the very outset, the ld. Counsel fo....

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....d. DR relied on the order of the CIT(A). 8. We have considered the request of the Counsel of the Assessee and we find that it is an ex-parte order passed by the Assessing Officer and the appeal against that order has also been dismissed by the ld. CIT(A) on technical ground without giving any findings on merit on the basis of material available on record. Therefore, in the interest of justice to the Assessee, we deem it fit to remand the matter back to the file of the CIT(A) for fresh adjudication after giving due and reasonable opportunity of hearing to the Assessee. The Assessee, no doubt, shall cooperate in the fresh proceedings before the CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered acc....