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Income Tax Appellate Tribunal, DELHI BENCH : B : NEW DELHI
Before: SHRI C.M. GARG & SHRI ANADEE NATH MISSHRA
BEFORE SHRI C.M. GARG, JUDICIAL MEMBER AND SHRI ANADEE NATH MISSHRA, ACCOUNTANT MEMBER Assessment Year: 2015-16 Educomp – Raffles Higher Vs. DCIT, Education Ltd., Circle-8(1), Flat No.1113, 11th Floor, New Delhi. Ashoka Estate, 24, Barakhamba Road, New Delhi, Delhi– 110 001. PAN: AABCE9913G (Appellant) (Respondent) Assessee by : Shri Satyajeet Goel, CA Revenue by : Shri R.S. Yadav, Sr. DR Date of Hearing : 10.08.2022 Date of Pronouncement : 10.08.2022 ORDER
PER C.M. GARG, JM:
This appeal filed by the assessee is directed against the order dated 23.01.2019 of the CIT(A)-3, New Delhi, relating to Assessment Year 2015-16.
The assessee, through grounds No.1(i) and 1(ii) has agitated that the ld.CIT(A) has not provided reasonable opportunity of being heard to the assessee. It was also contended that the ld.CIT(A) has passed his ex parte order without
giving any final opportunity to the assessee and without deciding the grounds taken by the assessee on merit.
The ld. Sr. DR, in all fairness, submitted that the ld.CIT(A) has adjudicated the appeal of the assessee ex parte qua the assessee , therefore, the Department has no serious objection if the matter is restored to the file of the CIT(A) for fresh adjudication, after allowing due opportunity of being heard to the assessee.
On careful consideration of the above submissions and grounds of appeal taken by the assessee in Form No.36, I am of the considered opinion that the assessee has not been provided due opportunity of being heard before the ld.CIT(A) and the ld.CIT(A) has also not decided the grounds of appeal on merits. Since the ld.CIT(A) has dismissed the appeal ex parte without deciding the grounds taken by the assessee in Form No.35, therefore, the order of the CIT(A) is set aside and the appeal is restored to the file of the CIT(A) to first appellate stage.
In the result, the appeal filed by the assessee is allowed for statistical purposes.