DRA BLA BCL JV,NEW DELHI vs. ACIT CENTRAL CIRCLE-15, DELHI
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Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” : DELHI ]
Before: SHRI CHALLA NAGENDRA PRASAD,
आदेश / O R D E R PER C. N. PRASAD, J. M. :
This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-26 [hereinafter referred 1
I.T.A. No. 2499/Del/2022
to CIT (Appeals)] New Delhi, dated 27.07.2022 for assessment year 2017-18.
The ld. Counsel for the assessee, at the outset, submits that the ld. CIT (Appeals) passed ex-parte order dismissing the appeal of the assessee. The ld. Counsel for the assessee submits that as the appeal of the assessee has been dismissed without giving proper opportunity, the same be restored to the file of the ld. CIT (Appeals).
The ld. DR has no serious objection in sending the matter back to the ld. CIT (Appeals).
Heard rival submissions perused the orders of the authorities below. On perusal of the order of the ld. CIT (Appeals) it is noticed that notices were issued to the assessee and there was no response. It is not clear as to whether the notices have been served on the assessee. It is also noticed that the ld. CIT (Appeals) did not pass order on merits. The appeal was dismissed for non- prosecution. The ld. Counsel undertakes to be present before the ld. CIT (Appeals) whenever the appeal is posted for hearing. Taking the totality of facts under consideration, I am of the view that this matter should go back to the file of the ld. CIT (Appeals) for deciding afresh in accordance with law, after providing adequate opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes.
I.T.A. No. 2499/Del/2022
Order pronounced in the open court on : 31/01/2023.
Sd/- ( C. N. PRASAD ) JUDICIAL MEMBER Dated : 31/01/2023. *MEHTA* Copy forwarded to :- 1. Appellant; 2. Respondent; 3. CIT 4. CIT (Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, New Delhi.
Date of dictation 30.01.2023 Date on which the typed draft is placed before the dictating 30.01.2023 member Date on which the typed draft is placed before the other 31.01.2023 member Date on which the approved draft comes to the Sr. PS/ PS 31.01.2023 Date on which the fair order is placed before the dictating 31.01.2023 member for pronouncement Date on which the fair order comes back to the Sr. PS/ PS 31.01.2023 Date on which the final order is uploaded on the website of ITAT 31.01.2023 Date on which the file goes to the Bench Clerk 31.01.2023 Date on which the file goes to the Head Clerk The date on which the file goes to the Assistant Registrar for signature on the order Date of dispatch of the order
