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Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI
Before: SHRI BHAVNESH SAINI
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-31, New Delhi, Dated 31.05.2018, for the A.Y. 2014-2015.
In this case the A.O. made the addition of Rs.12,56,042/- on account of unexplained credit under section 68 of the I.T. Act. The assessee, however, did not appear before the Ld. CIT(A) despite issue of several notices.
2 ITA.No.5069/Del./2018 Shri Davinder Kalra, New Delhi.
The Ld. CIT(A) in view of these facts confirmed the addition and dismissed the appeal of assessee.
None appeared on behalf of the assessee despite notifying the date of hearing through registered post.
4. I have heard the Ld. D.R. and perused the findings of the authorities below.
According to Section 250(6) of the I.T. Act, 1961, the Ld. CIT(A) is required to mention point for determination and reasons for decision in his appellate order. Even if the assessee did not appear before Ld. CIT(A), the Ld. CIT(A) should have to decide the appeal on merits giving reasons for decision in the appellate order. However, the Ld. CIT(A) simply dismissed the appeal of assessee for non- prosecution. Therefore, the order cannot be sustained in law.
In view of the above, I set aside the impugned order of Ld. CIT(A), New Delhi and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee in accordance with law, giving reasons for decision
3 ITA.No.5069/Del./2018 Shri Davinder Kalra, New Delhi. in the appellate order by giving reasonable and sufficient opportunity of being heard to the assessee.
In the result, appeal of assessee allowed for statistical purposes.
Order pronounced in the open Court.