RAMADOSS VASANTHA KUMAR,CHENNAI vs. ACIT NON CORPORATE CIRCLE 15(1), CHENNAI

None has appeared for assessee during hearing of captioned appeal. The Ld. DR pleaded for dismissal of the appeal. However, upon perusal of assessment order dated 20.12.2016, it could be seen that the assessment has been framed on best judgment basis u/s 144. The assessee’s further appeal has been dismissed in limine by learned first appellate authority since there was a delay of 16 days in the appeal. Aggrieved, the assessee is in further appeal before us.

We are of the considered opinion the delay of 16 days should not deprive the assessee to seek justice. Considering the same, we direct Ld. CIT(A) to condone the delay and pass speaking order on merits after affording reasonable opportunity of hearing to the assessee 3. The appeal stands allowed for statistical purposes. Order pronounced on 24th February, 2022.