HILLRIDGE INVESTMENT LTD.,DELHI vs. ACIT, CENTRAL CIRCLE- 32, NEW DELHI

This appeal filed by the assessee is preferred against the order of the CIT(A)-30, New Delhi dated 26.04.2018 pertaining to A.Y. 2015-16 2. The substantive grievance of the assessee is that the CIT(A) dismissed the appeal as non maintainable without condoning the delay of 12 days.

Vide application dated 02.11.2021 the assessee sought adjournment. However, after pursuing the grounds viz-a-viz the order of the first appellate authority we are of the considered view that the CIT(A) ought to have decided the appeal of the assessee on merits of the case instead of going into the technicalities of delay in filing the appeal which is very meager.

In the interest of justice and fair play we restore this appeal to the files of the CIT(A) with a direction to decide the appeal on merits of the case after giving a reasonable and fair opportunity of being heard to the assessee. 5. In the result, the appeal filed by the assessee is allowed for statistical purpose. 6. Decision announced in the open court in the presence of both representatives on 09.11.2021.