ATEET GUPTA,GHAZIABAD vs. ITO, WARD-58(2), NEW DELHI

The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal of the assessee in limine without providing due and adequate opportunity of hearing.

None appeared on behalf of the assessee inspite of notice. We decide to proceed exprate.

The DR was heard at length and placed strong reliance on the order of the CIT(A).

We have carefully perused the order of the First Appellate Authority. We find that the FAA has dismissed the appeal in limine because the appeal was not filed electronically.

We are of the considered view that CIT(A) ought to have given opportunity to the assessee to file the appeal in electronic form and ought to have decided the appeal on merits of the case.

Therefore, in the interest of justice and fair play we restore the appeal to the files of the CIT(A). The assessee is directed to file the appeal afresh in electronic form and the CIT(A) is directed to decide the appeal afresh after giving a reasonable and sufficient opportunity to the assessee.

In the result, the appeal of the assessee is allowed for statistical purpose.

The order is pronounced in the open court on 08.03.2022 in the presence of Ld. DR.