Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. ASTHA CHANDRA
PER N.K. BILLAIYA, ACCOUNTANT MEMBER:-
These two separate appeals by the assessee are preferred against the order of the ld. CIT(A) - 26 New Delhi dated 29.11.2021 pertaining to Assessment Years 2014-15 and 2015-16.
For the sake of our convenience and on finding common issues, both these appeals are disposed of by this common order for the sake of convenience and brevity.
The sum and substance of the common grievance of the assessee in both these appeals is that the ld. CIT(A) erred in dismissing the appeals of the assessee ex-parte in limine.
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, both the appeals of the assessee in & 179/DEL/2022 are allowed for statistical purposes.
The order is pronounced in the open court on 22.03.2022.