ZAKIR HUSSAIN,JHANSI vs. ITO-2(3)(1), JHANSI

At the outset, I find that there is a delay in filing of appeals before us 516 days by the assessee. Considering the reason adduced in the condonation petition, I hold that the assessee was having sufficient cause in not filing the appeals in time and accordingly the appeals of the assessee are hereby admitted for adjudication. to 550/AGR/2025 Zakir Hussain 3. On perusal of the order of the ld CIT(A), I find that the ld CIT(A) had decided the issues ex parte without adjudicating the issue on merits giving its independent finding. Hence, in the interest of justice and fairplay, I deem it fit and appropriate to restore this appeal to file of ld CIT(A) for de novo adjudication in accordance with law. Needless to mention that the assessee be given reasonable opportunity of being heard. The assessee is at liberty to furnish further evidences and additional grounds, if any, in support of his contentions. The assessee is directed to cooperate with ld CIT(A) for expeditious disposal of the appeal by not taking unwarranted adjournments except due to exceptional or bonafide circumstances. Hence, the grounds raised by the assessee are allowed for statistical purposes.

In the result, the appeals of the assessee are allowed for statistical purposes.