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Facts
The assessee's appeal was dismissed by the CIT(A) ex-parte due to non-compliance. The assessee sought condonation for a delay in filing the appeal, citing business closure and health issues. The tribunal considered a Supreme Court judgment on condoning delays.
Held
The Tribunal condoned the delay, finding sufficient cause. It held that the CIT(A) erred in dismissing the appeal ex-parte without deciding on merits, which is contrary to Section 250(6) of the Act. The appellate order was set aside.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal ex-parte without deciding on merits, and whether the delay in filing the appeal should be condoned.
Sections Cited
144, 144C(3), 250(6), 250(4), 251(1)(a), 251(1)(b), 251(2)
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Before: SHRI SAKTIJIT DEY & SHRI PRABHASH SHANKAR
आदेश की प्रतितलति अग्रेतिि/Copy of the Order forwarded to : 1. अपीलार्थी / The Appellant 2. प्रत्यर्थी / The Respondent. 3. आयकर आयुक्त / CIT 4. विभागीय प्रविविवि, आयकर अपीलीय अविकरण DR, ITAT, Mumbai