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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. A.D. JainDr. B. R. R. Kumar
Per Dr. B. R. R. Kumar, Accountant Member:
** The Revenue filed letter of adjournment signed by the ITO of the Bench which has been rejected owing to the grounds taken up by the assessee.
The present appeal has been filed by the assessee against the order of the ld. CIT(A)-34, New Delhi, dated 28.03.2018 relating to AY 2012-13
At ground no.1.2, the assessee pleaded that the ld. CIT(A) has erred by dismissing the grounds of the assessee and observed that the assessee chooses not to press the above grounds of appeal further.
3. We find the no prejudice would be caused to the Revenue. Hence, the appeal is being sent back to the file of the Ld. CIT(A) and pass an order after affording an opportunity of being heard to the assessee. In case, the assessee fails to appear before the Ld. CIT(A) or comply with the notices issued, necessary provisions of the Income Tax Act may be invoked as deemed fit.
In the result, the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 27/06/2022.