ITAT directs NFAC to reconsider Appeal instead of dismissing merely for delay in filing

Neelam Hospital Vs ITO (ITAT Chandigarh)

Admittedly and undisputedly, the assessee had filed the appeal before the NFAC beyond the period of limitation and there was a delay of 252 days in filing the appeal.

However, it is also undisputed that the NFAC did not adjudicate the appeal of the assessee on merits but dismissed it without admitting on the ground that the appeal was filed late. In our considered opinion, the NFAC should have allowed the assessee an opportunity to explain the delay

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