SHRIKRUSHNA SAHAKARI DUDH UTPADAK VA KRUSHIPURAK SEVA SANSTHA MURGUD,MAHARASHTRA vs. INCOME TAX OFFICER, WARD 1(1), KOLHAPUR, MAHARASHTRA

Facts

The assessee filed an appeal against the order of the Ld. CIT(A)/NFAC, which dismissed the appeal in limine due to a delay. The assessee did not appear before the tribunal, but the Revenue's representative (Ld. DR) was heard.

Held

The Tribunal condoned the delay in filing the appeal and restored the issue to the file of the Ld. CIT(A)/NFAC for fresh adjudication after providing an opportunity of being heard to the assessee. The grounds raised were allowed for statistical purposes.

Key Issues

Whether the Ld. CIT(A)/NFAC was justified in dismissing the appeal in limine without condoning the delay and affording a proper opportunity to the assessee.