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Income Tax Appellate Tribunal, DELHI BENCH: ‘F’ NEW DELHI
Before: SHRI H. S. SIDHU & SHRI O.P. KANT
ORDER
PER H.S. SIDHU, JM
This appeal is filed by assessee against the Order dated 09.1.2017 passed by the Ld. CIT(A), New Delhi relating to Assessment Year 2012-13 on the following grounds:-
1. That on the facts and in the circumstances of the appellant’s case, the Ld. CIT(A) erred in law by merely dismissing the appeal for default in attending the hearings made by the appellant’s representative. Hence, the appellate order is liable to be set aside for fresh consideration.
2. That on the facts and in the circumstances of the appellant’s case, the Ld. CIT(A) erred both in facts and in law in upholding the addition of Rs. 3,45,990/- as made by the AO under section 14A of the Act read with rule 8D of Income Tax Rules on account of investment made.
3. That on the facts and in the circumstances of the appellant’s case, the Ld. CIT(A) erred both in facts and in law in upholding the addition of Rs. 27,35,264/- made by the AO under section 36(1)(iii) of the Act.
4. That the appellant craves leave to add, amend or alter any of the grounds of appeal.
Facts narrated by the revenue authorities are not disputed by both the parties, hence, the same are not repeated here for the sake of brevity.
During the hearing, Ld. counsel for the assessee has stated that Ld. CIT(A) has not given sufficient opportunity to the assessee for substantiating the claim to the assessee and passed the exparte order without hearing the assessee. Hence, he requested that the issues in dispute may be remitted back to the file of the Ld. CIT(A) to decide the same afresh, as per law after giving adequate opportunity of being heard to the assessee.
On the contrary, Ld. DR did not raise any serious objection on the request of the Ld. Counsel for the Assessee.
We have heard both the parties and perused the records, we find that assessee remained non-cooperative before the Ld. CIT(A). Keeping in view of the facts and circumstances of the present case and in the interest of justice, the issues in dispute requires to be adjudicated by the Ld. CIT(A), afresh. Therefore, we remit back the issues in dispute to the files of the Ld. Commissioner of Income Tax (Appeals) for hearing on 07.10.2019 at 10.00 AM with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee. It is made clear that no notice for hearing will be issued by the Ld. CIT(A). Assessee is also directed through his Counsel to appear before the Ld. CIT(A) on 07.10.2019 at 10.00 AM for hearing to substantiate his case and did not take any unnecessary adjournment in the case.
In the result, the appeal filed by the assessee stands allowed for statistical purposes.
Order pronounced on 17/09/2019.