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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, DELHI
Before: Dr. B. R. R. Kumar
ORDER Per Dr. B. R. R. Kumar, AM:- The present appeal has been filed by the assessee against the order of ld. NFAC/CIT(A), Delhi dated 03.08.2023.
Heard the arguments of both the parties and perused the material available on record.
The ld. CIT(A) did not summarily dismissed the appeal of the assessee and the reason that there has been a delay of 34 days in filing of the appeal before us the ld. AR submitted the Assessment order has not been received by the assessee as it was sent to the old address. We find that, the reasons given by the assessee for condonation of delay are acceptable and hold that no prejudice would be caused to the Revenue by remanded the matter to the file of the ld. CIT(A) to adjudicate the appeal on merits of the case. The assessee is hereby directed to comply promptly to the notices issued by the ld. CIT(A) without fail.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 16/11/2023. Sd/- Sd/- (DR.B.R.R. KUMAR) ACCOUNTANT MEMBER Delhi; Dated 16/11/2023 NV Copy of the Order forwarded to :
1. 1. The Appellant 2. The Respondent.