MILLENNIUM SHOPPE PVT LTD,GAUTAM BUDH NAGAR vs. ITO WARD - 16(4), NEW DELHI

This appeal by the assessee is preferred against the order of the CIT(A)-36, New Delhi dated 26.7.2019 pertaining to A.Y. 2015-16.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.51,30,495/-by dismissing the appeal of the assessee exparte.

Representatives of both the sides were heard at length. Case record carefully perused.

On perusal of the order of the CIT(A) I find that though the CIT(A) has issued notices on several occasions but there is no evidence that the notices were served.

I further find that the CIT(A) has dismissed the appeal of the assessee in limine.

In the interest of justice and fair play I deem it fit to restore the appeal to the files of the CIT(A) with a direction to decide the appeal afresh on merits and after allowing the assessee a reasonable opportunity of being heard.

In the result, the appeal filed by the assessee is treated as allowed for statistical purpose. Order pronounced in the open court on 15.09.2020.