Belated appeal before CIT(A) dismissed without an opportunity of being heard not justified

Balappa Hanamantappa Nandeppanavar Vs ITO (ITAT Bangalore) ITAT Bangalore held that dismissal of appeal by CIT(A) merely because the same was filed belatedly not justified as CIT(A) failed to grant an opportunity of being heard to the assessee so as to the grounds for condonation. Facts- The assessee is an individual. He filed his return of income on 03.12.2009 at Rs. 53,070/-. AO passed an assessment order on 19/05/2022 u/s. 143 (3) read with section 254 of The Income Tax Act 1961 wherein the total income of the assessee was assessed at ₹ 1,075,422/–. The Only addition was Rs 9,89,114/- a...