PURNA CHANDER RAGAM,HYDERABAD vs. ITO., WARD-11(1), HYDERABAD

Facts

The assessee filed a return for AY 2017-18. The AO initiated assessment proceedings under Section 144 due to non-response to notices. The assessee's appeal before the CIT(A) was dismissed ex-parte for non-compliance. The present appeal before the tribunal faces a delay of 33 days.

Held

The Tribunal condoned the delay of 33 days considering the bona fide reasons presented by the assessee. The Tribunal found that the CIT(A) order suffered from self-contradictory observations by dismissing the appeal without considering the written submissions filed by the assessee.

Key Issues

Whether the CIT(A) erred in dismissing the appeal ex-parte despite the assessee filing written submissions, and if the delay in filing the appeal before the ITAT should be condoned.