RAVI KUMAR JAIN ,DELHI vs. ITO, WARD 63(1) , DELHI

This appeal by the assessee is preferred against the order dated 05.11.2021 by the NFAC, Delhi pertaining to Assessment Year 2017-18.

The sum and substance of the grievance of the assessee is that the NFAC erred in dismissing the appeal ex parte.

The representatives of both the sides were heard at length, the case records carefully perused.

A perusal of the order by the NFAC shows 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.