DRA BLA BCL JV,NEW DELHI vs. ACIT CENTRAL CIRCLE-15, DELHI

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-26 [hereinafter referred 1 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.