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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.
Sections Cited
144, 250, 143(2), 142(1), 69A
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Income Tax Appellate Tribunal, Hyderabad ‘B-SMC’ Bench, Hyderabad
आदेशक���त�ल�पअ�े�षत/ Copy of the order forwarded to:- 1. �नधा�रती/The : Purna Chander Ragam, H.No. 10-112, Vinayaka Nagar, Balanagar, Hyderabad, Assessee Telangana-500042. 2. राज�व/ : Income Tax Officer, Ward-11(1), Signature The Towers, Kondapur, Hyderabad. Revenue 3. The Principal Commissioner of Income Tax, Hyderabad. 4. �वभागीय��त�न�ध, आयकरअपील�यअ�धकरण /DR,ITAT, Hyderabad. 5. The Commissioner of Income Tax 6. गाड�फ़ाईल / Guard file
आदेशानुसार / BY ORDER
Sr. Private Secretary ITAT, Hyderabad.