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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA
Appellant Sh. Ashok Khurana, CA Respondent Sh. Jeetender Chand, Sr. DR Date of hearing: 21/09/2022 Date of Pronouncement: 21/09/2022 ORDER PER N.K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the CIT(A)-37, New Delhi dated 10.08.2017 for A.Y.2013-14. 2. The grievance of the assessee read as under :-
At the very outset the Counsel for the assessee stated that the CIT(A) has dismissed the appeal exparte without affording a reasonable and sufficient opportunity of being heard to the assessee. To this the DR fairly stated that the issues may be restored back to the files of the CIT(A).
We have given a thoughtful consideration to the orders of the authorities below. The undisputed fact is that the appeal has been dismissed by the CIT(A) exparte and as per the concession of the representatives we deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after affording a reasonable and adequate opportunity of being heard to the assessee. 5. In the result, the appeal is allowed for statistical purpose. 6. Decision announced in the open court on 21.09.2022.