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Income Tax Appellate Tribunal, “C” BENCH, AHMEDABAD
Before: SHRI WASEEM AHMED&
Assessee by : Shri A. C. Shah, CA Revenue by : Shri V. K. Singh, Sr. DR Date of Hearing 24.01.2022 Date of Pronouncement 27.01.2022 O R D E R PER Ms. MADHUMITA ROY - JM:
The instant appeal filed by the assessee is directed against the order dated 29.07.2019 passed by the Commissioner of Income Tax (Appeals)-8, Ahmedabad arising out of the order dated 06.09.2019 passed by the ACIT, CPC-TDS, Ghaziabad, under Section 154 of the Income Tax Act, 1961 (hereinafter referred as to “the Act”) for A.Y. 2018-19.
Admittedly the appeal has been decided by the Ld. CIT(A) on the technical ground of delay for a period of 5 months and not on merit.
We have heard both the parties and also perused the available materials on record.
C. D. Integrated Services Ltd. vs. ACIT (TDS) Asst.Year –2018-19 - 2 -
The issue regarding the matter also appears to be very small thus we find that the delay could have been condoned by the Ld. CIT(A) considering the short period of only 5 months. We, therefore, upon condoning such delay setting aside the issue to the file of the Ld. CIT(A) to decide it afresh upon giving an opportunity of being heard to the assessee and upon considering evidences on record and any other evidences which the assessee may choose to file at the time of hearing of the matter. The appeal is, therefore, disposed of as statistical purposes.