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Income Tax Appellate Tribunal, DELHI BENCH ‘A’, NEW DELHI
Before: SH. A.D. JAIN & SH. N. K. BILLAIYA
This appeal filed by the assessee is preferred against the order of the CIT(A)-1, New Delhi dated 17.01.2019 pertaining to A.Y.2015-16.
The solitary grievance of the assessee is that the CIT(A) erred in confirming the addition on account of revenue from operations amounting to Rs.1,74,70,443/-.
None appeared on behalf of the assessee. We heard the DR at length.
We have carefully perused the orders of the authorities below. The returned loss of Rs.1.19 crores was assessed at Rs.55.60 lacs after making a disallowance of Rs.1,74,70,446/-.
We find that the assessment order is exparte framed u/s. 144 of the Act.
The assessee carried the matter before the CIT(A). Though the CIT(A) has referred to the issue of notice but we find that the appeal has been dismissed in limine without considering the merits of the case.
In the interest of justice we deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits after affording the reasonable and sufficient opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.
The order is pronounced in the open court on 16.03.2022 in the presence of Sr. DR.