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Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI
Before: SHRI BHAVNESH SAINI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES “SMC”: DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.3557/Del./2019 Assessment Year 2010-2011 Mr. Ajay Kumar Aggarwal, The Income Tax Officer, C/44, Gali No.6, Majlis Ward-36(2), vs., Park, Adarsh Nagar, Delhi Delhi. PIN 110 033 PAN AAGPA4975N (Appellant) (Respondent) For Assessee : Shri Rano Jain, Advocate & Ms. Mansi Jain, C.A. For Revenue : Shri V.R. Sonbhadra, Sr.DR Date of Hearing : 06.06.2019 Date of Pronouncement : 06.06.2019 ORDER
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-12, New Delhi, Dated 21.12.2018, for the A.Y. 2010-2011.
In this case, Ld. CIT(A) noted certain dates of hearing in the appellate order, on which, there was no compliance to the notice issued by him for disposal of the appeal. The Ld. CIT(A) in the absence of assessee, dismissed the appeal of assessee.
2 ITA.No.3557/Del./2019 Mr. Ajay Kumar Aggarwal, Delhi.
Learned Counsel for the Assessee submitted that address of the assessee is same as is mentioned in the appellate order. However, due to certain renovation going on in the premises of the assessee, the assessee was residing at different place and as such no notice could not have been served upon the assessee. Learned Counsel for the Assessee, therefore, prayed that matter may be remanded to the file of Ld. CIT(A) for passing the Order afresh as per Law and on merit, after giving reasonable, sufficient opportunity of being heard to the assessee.
The Ld. D.R. also suggested that this mater may be remanded to the file of Ld. CIT(A) for passing the order afresh.
In view of the submissions of both the parties, I am satisfied that no proper opportunity of being heard have been provided to the assessee, therefore, matter requires reconsideration at the level of the Ld. CIT(A). I, therefore, set aside the impugned order of Ld. CIT(A)-12, 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,
3 ITA.No.3557/Del./2019 Mr. Ajay Kumar Aggarwal, Delhi. by giving reasonable and sufficient opportunity of being heard to the assessee.
In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court.