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Income Tax Appellate Tribunal, ‘D’ BENCH, CHENNAI
Before: HON’BLE SHRI MAHAVIR SINGH & HON’BLE SHRI MANOJ KUMAR AGGARWAL, AM
आदेश / O R D E R Manoj Kumar Aggarwal (Accountant Member)
Aforesaid appeal by assessee for Assessment Year (AY) 2015- 16 arises out of the order of learned Commissioner of Income Tax
2 - (Appeals)-4, Chennai [CIT(A)] dated 26.03.2019 in the matter of an assessment framed by Ld. Assessing Officer [AO] u/s. 143(3) r.w.s. 129 of the Act on 27.12.2017. In the assessment order, the assessee has been saddled with additions under the head capital gains and addition of undisclosed cash deposit in bank account.
The Registry has noted a delay of 282 days in the appeal, the condonation of which has been sought by Ld. AR on the strength of condonation petition as accompanied by an affidavit of the assessee. It has been submitted that the impugned order came to knowledge only when the bank account was blocked by the department. The Ld. AR pleaded for condonation of delay and submitted that the impugned order has not adjudicated the issues on merits. The Ld. Sr. DR pleaded for dismissal of the appeal on the ground that the assessee failed to attend appellate proceedings. Having heard rival submissions, the appeal is disposed-off as under.
Upon perusal of impugned order, we find that the assessee failed to attend appellate proceedings. However, Ld. CIT(A) dismissed the appeal without addressing the issues on merits which is contrary to settled legal position. Therefore, we condone the delay and restore the matter back to the file of Ld. CIT(A) for adjudication on merits by way of speaking order with a direction to the assessee to substantiate his case. Needless to add that adequate opportunity of hearing shall be granted to the assessee.
3 -
The appeal stand allowed for statistical purposes.
Order pronounced on 28th September, 2022.