RAJESH GUPTA,DELHI vs. ITO, WARD- 62(2), NEW DELHI

ORDER PER SUDHANSHU SRIVASTAVA, JM: This appeal is preferred by the assessee against order dated 16.04.2019 passed by the Ld. Commissioner of Income Tax (Appeals)-38, New Delhi {CIT(A)} and pertains to Assessment Year 2010-11.

2.0 At the outset, the Ld. Authorized Representative (AR) submitted that the assessee’s appeal was dismissed exparte by the Ld. CIT(A) after rejecting the assessee’s application for adjournment.

The Ld. AR submitted that not only the assessee’s appeal was dismissed in limine, the Ld. CIT(A), without going into the merits of the case, simply relied on the findings of the Assessing Officer. The Ld. AR prayed that the assessee should be provided with an opportunity to present his case in the proper manner so as to get justice.

3.0 On a query from the Bench, the Ld. CIT-DR had no objection to the matter being restored to the office of Ld. CIT(A) for adjudication on merits.

4.0 After having gone through the records and the impugned order, in view of the substantial justice, we deem it appropriate to restore this appeal to the office of Ld. CIT(A) for being heard afresh and for the purposes of being adjudicated on merits after giving proper opportunity to the assessee to present his case. It is directed accordingly. The assessee is also directed to comply with the First Appellate Proceedings this time without fail and respond to the queries and notices issued by the Ld. First Appellate Authority in a proper manner, failing which the Ld. First Appellate Authority can decide the appeal exparte the assessee in accordance with law.

5.0 In the final result, the appeal of the assessee stands allowed for statistical purposes.

Above decision was announced on conclusion of Virtual Hearing on 23rd March, 2021.