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Income Tax Appellate Tribunal, DELHI BENCH “A”, NEW DELHI
Before: HON’BLE JUSTICE P.P. BHATT & SHRI G.S. PANNU, HON’BLE
ORDER PER JUSTICE P.P. BHATT: This appeal filed by the Assessee is directed against the impugned order dated 20.3.2020 passed by the Ld. Commissioner of Income Tax (Appeals)-13, New Delhi , pertaining to assessment year 2017-18.
At the time of hearing, Ld. Authorised Representative of the Assessee, Sh. R.S. Singhvi, Advocate stated that Ld. CIT(A) was not justified in dismissing the appeal exparte without providing proper and reasonable opportunity of being heard and as such the same is against the principle of natural justice. Therefore, he requested the matter may be restored back to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee.
On the other hand, Ld. Sr. DR has not raised any objection on the request of the Ld. A.R. for the assessee.
We have heard both the parties and perused the orders of the authorities below, we find that Ld. CIT(A) has passed the exparte order and dismissed the appeal of the assessee without providing sufficient opportunity of being heard to the assessee. Therefore, in the interest of justice, we set aside the matter to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee.
In the result, the Appeal filed by the Assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 08-01-2021.