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Income Tax Appellate Tribunal, DELHI BENCHES “SMC-1”: DELHI
Before: SHRI BHAVNESH SAINI
This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-1, Noida dated 30.08.2018 for AY 2010-11. 2. I have heard Ld. DR and perused the orders of authorities below. 3. Considering the submissions of Ld. DR, I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). Ld. CIT(A) noted in the impugned order that Form No.
2 ITA.No 2929/Del./2019 35 is available on the website of the Department which have been downloaded and placed on record. However, the penalty order, demand notice and challan of fees for filing appeal are not available on record. Notices were issued to the assessee to rectify the defect in the appeal papers, however, the notices returned un-served upon the assessee. The Ld. CIT(A), accordingly, in absence of the relevant above documents dismissed the appeal of the assessee. It would show that impugned order has been passed without giving opportunity of being heard to the assessee. Thus, the impugned order cannot be sustained in law.
I, accordingly, set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A), Noida with direction to re-decide the appeal of assessee as per law by giving a 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 06.01.2021.
Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Dated: 06.01.2021 *Kavita Arora
3 ITA.No 2929/Del./2019 Copy to