Tribunal condoned the delay of two days in filing of appeal before the Tribunal. As regards the ex parte order due to non-compliance with issued notices and failure to furnish documentary evidence, in the interest of justice, the matter is remanded to the file of the CIT(A) to decide the issue in accordance with law on merit by giving a reasonable opportunity of hearing. (AY.2011-12, 2016-17)
Shiv Edibles Ltd. v. Asst. CIT (2024)109 ITR 612 (Jaipur)(Trib)
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Order is set aside-Appellate Tribunal-Delay of 2 days-Delay in filing the appeal is condoned. [S. 68, 254(1)]
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