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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: SH. N.K. BILLAIYA & SH. KUL BHARAT
This appeal by the assessee is preferred against the order of the CIT(A)-3, New Delhi dated 14.08.2019 pertaining to A.Y.2016- 17. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal of the assessee in limine without affording a reasonable and adequate opportunity of being heard to the assessee. 3. We have carefully perused the order of the first appellate authority. We find force in the grounds of appeal taken by the assessee. The CIT(A) has dismissed the appeal of the assessee relying upon the decision of this Tribunal in the case of Multiplan India Private Limited 38 ITD 320.
4. In our considered opinion the first appellate authority ought to have decided the appeal on merits of the case. Therefore, in the interest of justice and fair play we restore this appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee.
5. In the result, the appeal filed by the assessee is allowed for statistical purpose.
6. Decision announced in the open court on 21.11.2022.