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Income Tax Appellate Tribunal, [ DELHI BENCH “F”, NEW DELHI ]
Before: SHRI H.S. SIDHU & DR. B.R.R. KUMAR
O R D E R PER DR.B.R.R. Kumar, AM:
The assessee filed appeal before this Tribunal on 26.12.2018 involving the grounds pertaining to a) Validity of Assessment Order passed u/s 143(3) read with Section 147 and b) On the issue of cash credits. From the records, we find that the Ld. CIT(A) has dismissed the Order in limine as 2. the assessee has not complied to the notices issued while adjudicating matter.
Before us, the assessee has taken a ground that the Order has been passed without affording an opportunity to the assessee.Since, the matter has not been adjudicated on merits but dismissed summarily, we hereby remind the matter back to the file of the Ld. CIT(A) to give an opportunity to the assessee and to adjudicate the matter on merits of the case.
As a result the appeal of the assessee is hereby treated as allowed for statistical purpose.
The order pronounced on the open court 06/06/2019.