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Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI
Before: Sh. Saktijit DeyDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeals have been filed by the assessee against the orders of ld. CIT(A)-15, New Delhi dated 12.07.2019.
Since, the issues involved in both the appeals are identical, they were heard together and being adjudicated by a common order.
The ld. CIT(A) has dismissed the appeal of the assessee for non-prosecution after relying on the order of the Assessing Officer. Before us, it was pleaded that the assessee could not attend the proceedings for the reasons beyond his control and given an opportunity, due compliance would be made before the ld. CIT(A). On going through the record and the peculiar facts and circumstances of the instant case, since no prejudice & 8221/Del/2019 2 Vishal Gold & Precious Stones Pvt. Ltd.
would be caused to the revenue, the matter is being remanded back to the file of the ld. CIT(A) to accord a fresh opportunity to the assessee and pass a speaking order. Needless to say, the department would be at liberty to initiate proceedings in accordance with the provisions of Income Tax Act for non- compliance to the notices, if any.
In the result, the appeals of the assessee are allowed for statistical purposes.