SUNIL GANDHI HUF,NEW DELHI vs. ITO, WARD 28(5), NEW DELHI
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLEAsstt. Year : 2013-14
This appeal has been filed by the Assessee against the order dated 24.7.2023
passed by the NFAC, Delhi for the assessment year 2013-14. 2. At the outset, it is submitted by the Ld. AR that in appeal Ld. CIT(A) has dismissed the appeal on account of non-prosecution and even without deciding the same on merits. Ld. DR relied upon the orders of the authorities below.
3. I have heard both the parties and perused the records. Upon careful consideration, I find that Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution and even not decided the same on merits of the case, which is not permissible in the eyes of law. In view of the factual matrix and in the 2 | P a g e interest of justice, I remit back the issues in dispute 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. Assessee is also directed to fully cooperate with the Ld.
CIT(A) during the proceedings.
4. In the result, the Assessee’s appeal is allowed for statistical purposes
Order pronounced in the Open Court on 05.05.2025. (MAHAVIR SINGH)
VICE PRESIDENT
SRBhatnagar