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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. ASTHA CHANDRA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-
This appeal by the assessee is preferred against the order of the ld. CIT(A) -15, Delhi dated 09.08.2019 pertaining to Assessment Year 2015-16.
The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in confirming the addition made by the Assessing Officer by an ex-parte order.
None appeared on behalf of the assessee.
The ld. DR strongly supported the findings of the lower authorities.
We have carefully perused the orders of the authorities below.
There is no doubt that the appeal of the assessee has been dismissed ex-parte. Therefore, in the interest of justice and fair play, we deem it fit to restore this appeal to the file of the ld. CIT(A).
The assessee is directed to represent his case with supporting documentary evidences and the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee.
In the result, the appeal of the assessee in is allowed for statistical purposes.
The order is pronounced in the open court on 22.03.2022.