Case Law Details
Dheeraj Exports Vs DCIT (ITAT Ahmedabad)
There is delay of 607 days in filing the present appeal before us. The assessee has filed affidavit of the partner of the assessee thereby stating that due to certain difficulties which was elaborately explained in the affidavit the assessee could not file the appeal before us. The delay appears to be genuine and, therefore, we are allowing the condonation of delay application of the assessee. As regards the order passed by the CIT(A) categorically on technical issue that the assessee has not filed appeal electronically as mandated under Rule 45 of the Income Tax Rules, 1962, it is pertinent to note that the assessee had filed the appeal manually/physically before the CIT(A) and the same should have been dealt with by the CIT(A) on merit. But simply rejecting on a technical ground amounts to denial of principles of natural justice to the assessee. Therefore, we are remanding back the appeal to the file of the CIT(A) for proper adjudication on merit. Needless to say the assessee be given opportunity of hearing by following principles of natural justice.
FULL TEXT OF THE ORDER OF ITAT AHMEDABAD
This appeal is filed by the assessee against the order dated 27.06.2017 passed by the CIT(A)-6, Ahmedabad for the Assessment Year 2013-14.
2. The Assessee has raised the following grounds of appeal:
Please become a Premium member. If you are already a Premium member, login here to access the full content.
