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Judgment
Bhavnesh Saini, J
This appeal by Assessee has been directed against the Order of the Ld. CIT(A), Ghaziabad, Dated 31.10.2018, for the A.Y. 2015-2016.
I have heard the Learned DR. And perused the impugned order.
In this case, the Ld. CIT(A) found that appeal of assessee is time barred by more than two months. Notice was sent to assessee through speed post and email. The assessee in response thereto explained the reasons for delay in filing the appeal due to illness. The Ld. CIT(A) noted that no medical certificate is filed in support of the above allegation. Therefore, appeal of assessee were dismissed considering it to be time barred. The order would show that Ld. CIT(A) has not recorded presence of the assessee or his Counsel in the order. It, therefore, appears that after initial explanation of assessee, no further opportunity have been granted to assessee to substantiate the application for condonation of delay. Therefore, the matter requires reconsideration at the level of the Ld. CIT(A). I, accordingly, set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A), Ghaziabad with a direction to re-decide the appeal of assessee, by giving reasonable, sufficient opportunity of being heard to the assessee and to give further opportunity to the assessee to adduce sufficient evidence in support of the explanation for condonation of delay in filing the appeal.
In the result, appeal of Assessee allowed for statistical purposes.