Tribunal Allows Appeal After Finding Delay Not a Valid Ground for Dismissal by CIT(A)

Kuldeep Singh Vs ITO (ITAT Chandigarh)

The assessee appealed against the order of the CIT(A), who had dismissed the earlier appeal for a 45-day delay in filing, without examining the matter on merits. The original assessment under section 147 read with section 144B included an addition of ₹18.47 lakh for cash deposits. Before the Tribunal, the assessee requested that the matter be adjudicated on merits, while the revenue opposed. Considering the principles of natural justice and the length of delay, the Tribunal accepted the assessee’s request. It set aside the CIT(A)’s dism

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