NCR FASHION PRIVATE LIMITED,NEW DELHI vs. ITO WARD - 18(1), NEW DELHI

In spite of issue of notice, none appeared on behalf of the assessee, nor any adjournment was sought.

On perusal of the grounds of appeal of the assessee, it is noticed that the assessee challenged the order of the Ld. CIT(Appeals) in passing the order without giving proper opportunity of personal hearing and adjudicating the issues ex parte. On perusal of the Ld. CIT(Appeals)

I.T.A.No.437/Del/2020 order, it is noticed that the Ld. CIT(A) posted the appeal for hearing on three occasions, on one of the occasions an adjournment was sought by the assessee and the assessee could not appear on the remaining two occasions as the notice could not be served upon the assessee and was returned. Therefore, in the interest of justice, this appeal should go back to the file of the Ld. CIT(A) for hearing afresh on merits of the issues after providing adequate opportunity of being heard to the assessee. The Ld. DR has no serious objection in remitting the matter back to the file of the Ld. CIT(Appeals). Accordingly, this appeal is restored to the file of the Ld. CIT(A) for denovo adjudication in accordance with law after providing adequate opportunity of being heard to the assessee. Ground no. 1 is allowed for statistical purpose.

In the result, appeal of the assessee is allowed for statistical purpose.