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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals), Meerut dated 11.3.2014 pertaining to the Assessment Year (A.Y.) 2009-10. There is a delay of 34 days in filing of the appeal. The assessee filed a petition for condonation of delay. After perusing the same I am satisfied that the assessee is prevented by sufficient cause in filing of the appeal on time before the ITAT. Hence I condone the delay and admit the appeal.
After hearing rival contentions I find that the First Appellate Authority has dismissed this case on the ground of non prosecution. The merits were not considered. Under these circumstances I set aside this appeal to the file of the First Appellate Authority for fresh adjudication on merits, after giving adequate opportunity to the assessee. The assessee is directed to appear before the First Appellate Authority on 23rd August, 2016 and obtain a notice of hearing and, thereafter cooperate in disposal of the appeal.
In the result the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 10th August, 2016.