NATIONAL FEDERATION OF COOPERATIVE SUGAR FACTORY LTD,NEW DELHI vs. ACIT, CIRCLE-53(1), NEW DELHI

These two appeals by the assessee are preferred against the order of the Commissioner of Income Tax [Appeals] - 18, New Delhi dated 30.12.2016 and 19.04.2017 respectively, pertaining to assessment year 2010-11.

is against the quantum addition and is against levy of penalty u/s 271(1)(c) of the Income-tax Act, 1961 [hereinafter referred to as 'the Act'].

In the quantum appeal, the solitary grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal in limine on the ground that the appeal is barred by limitation.

I have carefully perused the order of the first appellate authority. In my considered opinion, technicality should not come in the way of dispensation of justice. The first appellate authority ought to have considered the delay, if any, in filing the appeal and should have decided the appeal on merits of the case.

In the interest of justice and fair play, I deem it fit to restore the entire appeal to the file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal on merits of the case after affording reasonable opportunity of being heard to the assessee.

Since the quantum appeal has been restored to the file of the ld. CIT(A), I further direct the ld. CIT(A) to decide the levy of penalty u/s 271(1)(c) of the Act after affording reasonable opportunity of being heard to the assessee.

In the result, both the appeals filed by the assessee in ITA Nos.