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Income Tax Appellate Tribunal, DELHI ‘G’ BENCH,
Before: SHRI N.K. BILLAIYA, & MS. SUCHITRA KAMBLE
PER N.K. BILLAIYA, ACCOUNTANT MEMBER,
This appeal by the assessee is preferred against the order of the CIT(A) - 28, New Delhi dated 28.08.2019 pertaining to assessment year 2013-14.
The sum and substance of the grievance of the assessee is that the ld. CIT(A) erred in dismissing the appeal of the assessee by an exparte order.
A careful perusal of the order of the ld. CIT(A) shows that the appeal of the assessee was dismissed in limine. We are of the considered view that even if the notice was not served, the ld. CIT(A) ought to have decided the appeal on merits of the case as per the material available on record, failing which, the first appellate authority has violated the principles of natural justice. We, accordingly, restore this appeal to the file of the ld. CIT(A). The assessee is directed to furnish new address in the office of the ld. CIT(A) and the ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard.
In the result, the appeal of the assessee in is treated as allowed for statistical purposes.
The order is pronounced in the open court on 21.02.2020.