ABDULKADAR IBRAHIMKALEEL,TIRUPPUR vs. INCOME TAX OFFICER, CIRCLE 1, TIRUPPUR

The registry has noted a delay of 26 days in the appeal. Though Ld. Sr. DR opposed condonation of delay, however, considering the period of delay, the delay is condoned and the appeal is admitted for adjudication on merits.

The assessee has sought adjournment through e-mail. However, upon perusal of impugned order, it could be seen that the appeal has been dismissed in limine for want of removal of defects. The assessee failed to make any effective representation. The Ld. Sr. DR pleaded for dismissal of the appeal. Aggrieved, the assessee is in further appeal before us. 3. Keeping in mind the principle of natural justice, the bench deems it fit to grant another opportunity of hearing to the assessee. Accordingly, the impugned order is set aside and the appeal is restored back to the file of Ld. CIT(A) for de novo adjudication on merits after affording opportunity of hearing to the assessee. The assessee is directed to remove the defects and substantiate its case. 4. The appeal stand allowed for statistical purpose.