Tribunal has condoned the delay of three days in filing of an appeal. As the CT(A) has dismissed the appeal without deciding on merits, the matter is remanded to the file of CIT(A) to decide on merits.(AY.2015-16)
Sri Sumeru Housing P. Ltd. v. Dy. CIT (2024)116 ITR 5 (SN) (Bang)(Trib)
S. 253 : Appellate Tribunal-Appeals-Delay of three days is condoned-Penalty concealment of income-Ex parte order of CIT(A) is set aside with the direction to decide on merits. [S. 253(5), 254(1), 250 271(1)(c), 274]