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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI KUL BHARAT & SHRI O.P. KANT
Date of hearing 06.10.2021 Date of pronouncement 14.10.2021 ORDER PER O.P. KANT, AM:
This appeal by the assessee is directed against the order dated 30th June, 2017 passed by the learned Commissioner of Income Tax (Appeals)-I, Noida [in short the ‘the learned CIT(A)] for assessment year 2014-15, raising the grounds below:
1. 1. That the order of the learned CIT(A)-I, Noida, u/s 143(3) of the I.T. Act, 1961 is totally wrong, bad in law and needs to be quashed.
2. That the Learned CIT(A)-1, Noida has made additions without any basis and are frivolous in nature.
3. That the above grounds of appeal are without prejudice to one another.
4. That the assessee prays permission to add, delete or amend one or more grounds of appeal.
2. At the outset, the learned counsel for the assessee submitted that the impugned order has been passed by the learned CIT(A) ex-parte qua the assessee without taking into consideration arguments/submissions of the assessee and, therefore, the appeal may be set aside to the file of the learned CIT(A) for deciding afresh after taking into consideration the submission of the assessee.
The learned DR, on the other hand, did not object for restoring the appeal to the learned CIT(A). 4. We have heard the rival submissions of the parties and perused the relevant material available on record. We find that the learned CIT(A) has recorded in the impugned order that the assessee was provided many opportunities to represent the case and adduce the evidences but he failed to do so. The learned counsel for the assessee sought adjournments every time for adducing evidences, however, no such evidence has been adduced before the learned CIT(A), therefore, he decided the appeal ex parte qua assessee. 5. Before us, the learned counsel for the assessee has given undertaking that he will appear before the learned CIT(A) and submit all the required evidences which are relied upon by the assessee. In view of the undertaking of the learned counsel for the assessee and in the interest of substantial justice, it is appropriate to restore this appeal to the file of the learned CIT(A) for deciding afresh after taking into consideration submissions of the assessee.
The assessee is directed not to seek unnecessary adjournments before the learned CIT(A) and cooperate in the disposal of appeal.
In the result, the appeal is allowed for statistical purposes. Order pronounced in the open court on 14th October, 2021