RAJEEV KUMAR GUPTA,MOHALLA KHERU, NAYA BAZARGANJDUNDWARA vs. INCOME TAX OFFICER -3 (4), HATHRAS
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Before: SHRI MAHAVIR SINGH, HON’BLEAsstt. Year : 2010-11
This appeal has been filed by the Assessee against the order dated 19.2.2024
passed by the NFAC, Delhi for the assessment year 2010-11. 2. None appeared on behalf of the assessee, despite issue of notice for hearing, hence, I am proceeding exparte qua the assessee, after hearing the Ld. DR and perusing the records.
3. I have heard the Ld. DR and perused the records. Upon careful consideration, it is noted that in this case Assessing Officer has passed an exparte order u/s. 144/147 of the Act and in appeal Ld. CIT(A) has also passed the exparte order, even without deciding the same on merits. In view of the aforesaid factual matrix and in the 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 and pass a speaking order on 2 | P a g e the merits of the case, for which Ld. DR has no objection. 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 15.04.2025. (MAHAVIR SINGH)
VICE PRESIDENT
SRBhatnagar