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Income Tax Appellate Tribunal, DELHI BENCHES “E”: DELHI
Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, Dated 24.02.2017, for the A.Y. 2013-2014.
We have heard the Learned Representative of both the parties and perused the material on record.
2 ITA.No.2581/Del./2017 Shri Mayank Singhal, New Delhi. 3. The Ld. CIT(A) noted that repeated opportunity was given to the assessee to prosecute the appeal on 29.11.2016 and 30.12.2016, but, assessee has not entered into any appearance, therefore, appeal of assessee was dismissed for non-prosecution.
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, we set aside the impugned order of Ld. CIT(A) 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 in the appellate order by giving reasonable and sufficient opportunity of being heard to the assessee.
3 ITA.No.2581/Del./2017 Shri Mayank Singhal, New Delhi. 6. In the result, appeal of Assessee allowed for statistical purposes.
Order pronounced in the open Court.