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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: SH N. K. BILLAIYA & SH. YOGESH KUMAR US
Appellant None Respondent Sh. R. S. Yadav, Sr. DR Date of hearing: 22/06/2022 Date of Pronouncement: 22/06/2022 ORDER
PER N.K. BILLAIYA, AM:
This appeal by the assesee is preferred against the order of the CIT(A)-20, New Delhi dated 23.09.2019 pertaining for A.Y.2014-15.
The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine stating that the appeal should have been filed electronically.
We have carefully perused the order of the CIT(A) dated 23.09.2019. We find that the CIT(A) dismissed the appeal since originally it was filed manually and when it was filed electronically there was a delay.
In our considered opinion that the CIT(A) ought to have decided the appeal on merits of the case after giving a reasonable and sufficient opportunity of being heard to the assessee. In the interest of justice we restore this appeal to the files of the CIT(A) with a direction to the CIT(A) to decide the appeal on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purpose.
Decision announced in the open court on 22.06.2022.