Delay of 454 days in filing of appeal is condoned. The Commissioner (Appeals) had not passed the order on the merits hence the matter is remitted back to him for a fresh consideration after giving the assessee a reasonable opportunity of being heard.(AY. 2018-19, 2019-20)
Hemant V. More v. ACIT (2024) 115 ITR 43 (SN)(Mum)(Trib)
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Delay of 454 days is condoned-Survey-Non payment of admitted tax-Matter remitted to Commissioner (Appeals) to decide on merit for fresh consideration.[S.133A, 249(3) 249(4)(b)]