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Income Tax Appellate Tribunal, DELHIBENCH ‘D’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of the ld CIT(A)-42, New Delhi dated 06.08.2021 for AY 2012-13.
Heard the arguments of both the parties and perused the material available on record.
We find that the case has been reopened u/s 148 of the Act and the order has been passed ex-parte owing to non attendance of the assessee during the proceedings. We find that the assessee has not attended before the ld CIT(A). Further, we also find that the ld CIT(A) has summarily dismissed the appeal of the assessee which has been filed with a delay of 36 days. Owing to the order of the Hon’ble Supreme Court and also the conditions of Corona prevalent at that time we hold that the delay be condoned
Geometra International Pvt Ltd and direct the ld CIT(A) to pass a speaking order on merits after duly observing the principles of natural justice.
In the result, the appeal of the assessee is filed by the assessee.
Order Pronounced in the Open Court on 10/03/2023.