MANIISH MALIK,NEW DELHI vs. ITO, WARD-43(5), NEW DELHI

The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine thereby confirming the additions made by the Assessing Officer.

At the very outset counsel for the assessee stated that the CIT(A) has framed the appellate order exparte. It is the say of the counsel that though the CIT(A) has mentioned the issue of notice but nowhere he has mentioned that the notice issued by him were actually served upon the assessee. The counsel prayed for restoration of the appeal before the CIT(A) for fresh adjudication.

Per contra the DR relied upon the findings of the Assessing Officer.

I have carefully considered the orders of the authorities below. There is no dispute that FAA has dismissed the appeal exparte without going into the merits/ demerits of the case. In the interest of justice I deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after giving a reasonable opportunity of being heard to the assessee.

In the result, the appeal is treated as allowed for statistical purpose.