SOHAM PACKAGING P.LTD,NEW DELHI vs. ACIT, RANGE-24(1), NEW DELHI

This appeal by the assessee is preferred against the order of the ld. CIT(A)- 8, New Delhi dated 10.09.2018 pertaining to A.Y 2015-16.

The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee ex parte and in limine without going into the merits of the case.

None appeared before us. We have heard the ld. DR.

The facts coming out from the order of the first appellate authority show that the appellate proceedings were unattended by the assessee or his representative. Though the ld. CIT(A) has mentioned the issuance of three notices, but service of the same has not been brought on record.

Be that as it may, the ld. CIT(A) ought to have decided the appeal on merits of the case. We are of the considered view that this is a fit case to be remitted to the files of the ld. CIT(A) with a direction to decide the appeal on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee.

In the result the appeal of the assessee in is allowed for statistical purposes.