DHIRAJ JAIN,NEW DELHI vs. ITO, NEW DELHI

None put in an appearance on behalf of the assessee when the appeal was called for hearing on 30th May, 2019 nor any request for adjournment was received on behalf of the assessee appellant. Therefore, we are proceeding to decide the appeal ex parte qua the assessee appellant. A perusal of the impugned Assessment year 2013-14 order shows that this appeal has been dismissed by the ld. Commissioner of Income Tax(A) on the ground that the appeal had been filed manually instead of being filed electronically. The appeal has been dismissed without examining the case of the assessee appellant on merits. Therefore, it is a case fit to be restored to the file of the ld. Commissioner of Income Tax(A) to be decided by him on merits. The Ld. Sr. DR had no objection to the appeal being restored to the file of the ld. Commissioner of Income Tax(A). Accordingly, we restore this file to the office of the ld. Commissioner of Income Tax(A) with the direction to decide the appeal on merits after giving due opportunity to the assessee.