M/S LLOYD HOUSING PVT. LTD.,,DELHI vs. ACIT, NEW DELHI

BEFORE SHRI N.K. SAINI, VICE PRESIDENT AND SHRI SMT. BEENA A PILLAI, JUDICIAL MEMBER & 691/Del/2017 AY: 2013-14 Lloyd Housing Pvt. Ltd. vs. ACIT 283, AGCR Enclave, Karkardooma Circle 15(2) Delhi. New Delhi. PAN No. AABCL2796G (Appellant) (Respondent) Assessee by : Shri V. Rajkumar, Adv. Department by : Smt. Naina Soin Kapil, Sr. DR Date of Hearing : 07/12/2018 Date of Pronouncement: 11/12/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER Early hearing application has been filed by assessee in respect of above referred appeals dated 03.12.2018. However, on perusal of impugned orders, It is also observed that appeals were dismissed by Ld.CIT(A), as there was confusion in terms of whether assessee had e-filed appeal before First Appellate Authority, and that hard copy of said appeal was not filed within time prescribed by CBDT Circular No. 20/2016 dated 26th May, 2016. It is also observed that none has appeared before Ld.CIT(A).

In our considered opinion to grant justice to assessee, it is incumbent to pass an order on merits. We are, therefore, inclined to condone the delay, if any, in filing the appeal before Ld.CIT(A). Under such circumstances, we deem it fit and proper to set aside these appeals back to Ld.CIT(A) for passing an order by giving proper opportunity to assessee as per law. Needless to say that assessee shall file all relevant documents in order to support its claim before the Ld. CIT (A).

Accordingly grounds raised by assessee in these appeals are allowed for statistical purposes.