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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. ANUBHAV SHARMA
Date of hearing: 17/08/2022 Date of Pronouncement: 17/08/2022 ORDER PER N.K. BILLAIYA, AM:
638/Del/2021 are two separate appeals by the assessee preferred against two separate orders of NFAC dated 27.02.2021 and 17.03.2021 pertaining to A.Y. 2016- 17 and 2017-18.
Since the common grievance is involved in both these appeals they are disposed of by this common order for the sake of convenience and brevity.
None appeared on behalf of the assessee inspite of notice, we decided to proceed exparte. The DR was heard at length. Case record carefully perused.
We find that the NFAC has dismissed both the appeals in limine and there is no evidence on record to show that the notice of hearing was actually served upon the assessee.
We are of the considered opinion that in the interest of justice both the appeals need to be restored to the files of the CIT(A)/ NFAC. We accordingly set aside both the appeals to the files of the CIT(A) / NFAC with a direction that both the appeals should be decided on merits of the case after serving a proper notice of hearing to the assessee and after affording a reasonable and sufficient opportunity of being heard to the assessee.
In the result, both the appeals are treated as allowed for statistical purpose.
Decision announced in the open court on 17.08.2022.