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Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD
आदेश /O R D E R This appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals)-12, New Delhi dated 27.11.2019 for the AY 2011-12. The notice sent by the registry through speed post with acknowledgement due has been returned un-served with the endorsement of postal authorities that no such person in this address.
Therefore, this appeal is disposed off on hearing the Ld. DR.
On perusal of the order of the Ld. CIT(A) it is noticed that the appeal was disposed off by the Ld. CIT(A) ex parte as the assessee failed to comply with the notices issued by the Ld. CIT(A). The Ld. CIT(A) was I.T.A.No.777/Del/2020 of the view that the grounds raised by the assessee have not been substantiated. On perusal of the Ld. CIT(Appeals) order, it is noticed that the Ld. CIT(Appeals) issued three notices for which there was no compliance by the assessee. Therefore, the Ld. CIT(A) was of the view that assessee is not interested in pursuing the appeal and since the assessee could not comply with the notices. Appeal was dismissed ex parte.
I am of the view that the Ld. CIT(A) should have provided one more opportunity to the assessee to substantiate the grounds raised before him. Taking the totality of facts into consideration this appeal is restored to the file of the Ld. CIT(A) who shall decide the appeal in accordance with law after providing adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 27/04/2022