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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DLEHI
Before: SMT. DIVA SINGH
ORDER The present appeal has been filed by the assessee, wherein correctness of the order dated 25.01.2019 of CIT(A)-38, New Delhi pertaining to 2015-16 assessment year is assailed on various grounds including ground No. 4 which reads as under : “1. During the appeal proceedings CIT passed the ex-parte order without giving adequate opportunity of hearing to the appellant.”
The ld. AR, referring to aforesaid ground, submitted that the appeal of the assessee has been dismissed for want of representation. It was his contention that the assessee did not receive the specific notice. According a prayer for remanding the issue to the file of ld. CIT(A) was made. On 2 considering the material available on record, the ld. SR DR did not oppose the said request.
In the light of submissions of the parties before the Bench, it is deemed appropriate in the interest of substantial justice to set aside the impugned order back to the file of ld. CIT(A) for decision afresh in accordance with law by way of speaking order after giving the assessee a reasonable and effective opportunity of being heard. The assessee, in its own interest, is advised to make full and proper representation and not to abuse the trust reposed. In the eventuality of abusing the trust reposed, the CIT(A) shall be at liberty to decide the issue on the basis of material available on record.
In the result, the appeal of the assessee is allowed for statistical purposes.