No AI summary yet for this case.
Income Tax Appellate Tribunal, PUNE BENCH “A”, PUNE – VIRTUAL COURT
Before: SHRI R.S. SYAL & SHRI S.S. VISWANETHRA RAVI
आदेश / ORDER
PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A) on 21-12-2017 in relation to the assessment year 2011-12. 2. The appeal is time barred by 12 days. The assessee has filed an affidavit giving the reasons for the delay. We are satisfied with the same. The delay is condoned and the appeal is admitted for hearing for disposal on merits. 3. We have heard both the sides and perused the relevant material on record. It is seen that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal. In view of the above factual background of the extant case, we are of the opinion that it would be just and fair if the impugned order is set-aside and the matter is remitted to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh after allowing a reasonable opportunity of hearing to the assessee.
We order accordingly.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 18th January, 2022.