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Facts
The assessee's appeal was filed late by 111 days. The assessee challenged an ex-parte order by the CIT(A) which confirmed an addition of Rs.1,25,76,245/- under Section 68 of the Act and also questioned the validity of reassessment proceedings.
Held
The Tribunal held that the CIT(A) should have decided the appeal on merits rather than dismissing it in limine. The delay in filing the appeal was condoned.
Key Issues
Whether the CIT(A) erred in dismissing the appeal in limine, and whether the reassessment proceedings were valid.
Sections Cited
68
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Income Tax Appellate Tribunal, “G” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
O R D E R