ANIL KUMAR BHATI,NOIDA vs. ACIT, CIRCLE-1, NOIDA

The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine.

None appeared on behalf of the assessee. We heard the DR and have carefully perused the order of the first appellate authority. We find that the CIT(A) has confirmed the impugned assessment order in view of non prosecution of the appeal by the assessee.

We are of the considered opinion that the CIT(A) ought to have decided the appeal on merits of the case. Therefore, in the interest of justice and fair play we set aside the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits of the case after giving reasonable and sufficient opportunity of being heard to the assessee.

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

Decision announced in the open court in the presence of Ld. DR on 08.12.2021.