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Income Tax Appellate Tribunal, DELHI BENCH “SMC-2” NEW DELHI
Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR
सुनवाईक�तारीख/ Date of hearing: 11.03.2021 11.03.2021 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER BHAVNESH SAINI, J.M.
This appeal by assessee has been directed against the order of Ld. CIT(A)-1, New Delhi dated 15.07.2019 for AY 2015-16.
We have heard Ld. DR and perused the findings of the authorities below.
3. In this case, Ld. CIT(A) noted in the impugned order that various opportunities have been given to assessee to argue the appeal. However, assessee did not attend the appellate proceedings. Therefore, appeal of assessee was dismissed for default.
I.T.A.No.8483/Del/2019
After considering the submission of the Ld. DR, we are of the view that matter requires reconsideration at the level of the Ld. CIT(A).
According to section 250(6) of the I.T. Act, Ld. CIT(A) is required to mention point for determination and reasons for decision in the appellate order while deciding the appeal of the assessee. However, the Ld. CIT(A) instead of deciding the appeal on merits dismiss the appeal of assessee in default. The order of Ld. CIT(A), therefore, cannot be sustained in law.
In view of the above, we set aside the impugned order and restore back the matter in issue to the file of Ld. CIT(A) with direction to re- decide the appeal of assessee on merits giving reasons for decision in the appellate order by giving reasonable sufficient opportunity of being heard to the assessee.
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open court on 11/03/2021