CAPITAL BROADWAYS P.LTD,NEW DELHI vs. ITO, WARD-5(3), NEW DELHI

None appeared on behalf of the assessee, nor any adjournment was sought when the appeal was called for hearing today i.e. on 24.03.2022. We observe from the grounds of appeal that the assessee challenged the ex parte order passed by the Ld. CIT(A) though the assessee sought an adjournment. We have also perused the order of the Ld. CIT(Appeals) and noticed that the appeal was dismissed by the Ld. CIT(Appeals) for I.T.A.No.9263/Del/2019 non-compliance by the assessee following the decision of the Tribunal in the case of CIT vs. Multiplan India Ltd. 38 ITD 320.

On a query from the Bench the Ld. DR has no serious objection in sending back the matter to the Ld. CIT(Appeals) for deciding on merits.

On hearing the Ld. DR, we are of the view that this appeal should go back to the file of the Ld. CIT(A) for fresh adjudication on merits.

Accordingly, this appeal is restored to the file of the Ld. CIT(A) for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee. The assessee is directed to cooperate in the proceedings before the Ld. CIT(Appeals) without seeking unnecessary adjournments unless it is unavoidable.

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