Tribunal set aside order ₹10,000 Cost on Revenue as CIT(A) dismissed appeal as time-barred despite extended deadline

Seema Ajay Ranka Vs DCIT (ITAT Ahmedabad) Conclusion: CIT(A) without looking into the merits of the case and detailed submissions filed by assessee also without considering the CBDT Circular No. 20/2016 dismissed the appeal as time barred. Thus for the casual attitude of the Revenue in dismissing the appeal twice was liable to pay a cost of Rs. 10,000/- to the assessee to meet the ends of justice. However in the interest of Principle of Natural Justice, it was deemed fit to set aside the matter back to the file of CIT(A), NFAC with a direction to pass order on merits. Held: Assessee had challe...