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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. KUL BHARAT
This appeal by the assessee is preferred against the order of the CIT(A)-8, New Delhi dated 03.12.2019 pertaining to A.Y.2016- 17.
The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal without providing reasonable and adequate opportunity of hearing.
A perusal of the order of the first appellate authority show that the FAA has proceeded by dismissing the appeal following the observations made by the Hon’ble Madhya Pradesh High Court in the case of Estate of Late Tukojirao Holkar 223 ITR 480.
We are of the considered view that the CIT(A) ought to have decided the appeal by considering merits of the case. Though there is a mention of sending the notice electronically but it appears that the mail has not been served upon the assessee. We, therefore, in the interest of justice and fair play restore the appeal to the files of the CIT(A). The CIT(A) is directed to serve a proper notice on the assessee and give an adequate opportunity of being heard to the assessee and decide the appeal on the merits of the case, accordingly the appeal is allowed for statistical purpose.
Decision announced in the open court on 03.01.2023.