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Income Tax Appellate Tribunal, DELHI BENCH ‘E’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. YOGESH KUMAR US
Appellant None Respondent Ms. Rinku Singh, CIT DR Date of hearing: 26/07/2022 Date of Pronouncement: 26/07/2022 ORDER PER N.K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the CIT(A)-38, New Delhi dated 09.06.2017 pertaining to A.Y.2011-12.
The grievance of the assessee read as under :-
None appeared on behalf of the assessee inspite of notice. We decided to proceed exparte. Having heard the Ld. DR we have carefully perused the orders of the authorities below.
We find that the CIT(A) dismissed the appeal of the assessee by an exparte order. We find that the appeal before the CIT(A) was transferred vide order of PCCIT, New Delhi dated 24.11.2016. Though there is mention of notice issued by the CIT(A) but there is no reference to show that the notice was actually served upon the assessee. We find that the CIT(A) has extracted the assessment order and has confirmed the addition.
We are of the considered view that the CIT(A) ought to have decided the appeal on merits after serving a proper notice and after affording a reasonable and sufficient opportunity of being heard to the assessee.
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 serve a proper notice and afford a reasonable and sufficient opportunity of being heard to the assessee and decide the appeal on merits of the case. The appeal of the assessee is treated as allowed for statistical purpose.
Decision announced in the open court on 26.07.2022.