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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N.K. BILLAIYA & SH. KUL BHARAT
Appellant Sh. Manu K. Giri, Advocate Sh. Vinayak Makkar, CA Respondent Sh. Jeetender Chand, Sr. DR Date of hearing: 03/11/2022 Date of Pronouncement: 03/11/2022 ORDER PER N.K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order dated 22.12.2021 by NFAC, Delhi for A.Y. 2017-18.
The grievance of the assessee read as under :-
At the very outset referring to grounds No.1 and 2 the Counsel stated that both the authorities have framed exparte order without affording reasonable and sufficient opportunity of being heard to the assessee and the assessee was deprived of opportunities to defend his case.
It was prayed that the matter may be restored back to the files of the AO so that the assessee can furnish necessary explanations/ evidences in support of his case.
The DR did not raise any objection for restoring the appeal to the files of the AO.
We have carefully perused the orders of the authorities below. It is a fact that the assessment order dated 31.12.2019 is framed u/s. 144 of the Act exparte. We also find that the order by NFAC is also exparte. In the interest of justice and fair play we deem it fit to restore the impugned quarrel to the files of the AO. The AO is directed to decide the issue afresh after affording a reasonable and sufficient/ adequate opportunity of being heard to the assessee and the assessee is directed to avail such opportunity and file necessary evidences.
In the result, the appeal of the assessee is allowed for statistical purpose.
Decision announced in the open court on 03.11.2022.