Case Law Details
Mahnoo Khan Vs ITO (ITAT Jodhpur)
In the present case it is noticed that the Ld. CIT(A) dismissed the appeal in limine and had not condoned the delay. He mentioned that there was delay of 740 days in filing the appeal, however, the claim of the assessee is that the delay is of 217 days. The assessee also filed an affidavit first time before this Bench of the Tribunal which was not available to the Ld. CIT(A). It is also claimed that the proper application was filed for condemnation of delay alongwith certificate issued by the then advocate before the Ld. CIT(A) which has not been appreciated in right perspective. Copy of the same are placed at page Nos. 1 to 3 of the assessee’s paper book. I, therefore, considering the totality of facts, deem it appropriate to set aside this case back to the file of the Ld. CIT(A) to be adjudicated afresh in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
FULL TEXT OF THE ITAT JUDGMENT
The appeal by the assessee is directed against the order dated 17.12.2018 of the CIT(A)-3, Jaipur.
2. Following grounds have been raised in this appeal :-
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