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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI N.S. SAINI
ORDER These two appeals filed by the assessee against the separate orders of CIT(Appeals) Ghaziabad dated 05.07.2018 and 31.07.2018 for the AY 2009-10.
At the time of hearing, AR of the assessee submitted that both the appeals of the assessee are dismissed by the CIT(A) on the ground that the assessee was sent notice for removing the defects on 25.04.2018 and 15.05.2018 at the address given in Form 35 for the communication as well as through e-mail but the assessee failed to reply regarding the condonation of delay. It was submitted by the AR of the assessee that notice was sent by the CIT(A) at the following e-mail address:
ADVOCATEMANISH23@GMAIL.COM Instead of the following e-mail address:
UPVAT.JATIN@GMAIL.COM Therefore, the assessee did not receive the notice and hence, could not comply with the same. Therefore, it was his submission that the matters should be restored back to the file of CIT(A) for fresh adjudication.
The DR had no objection to the above submission of the AR of the assessee.
In the above background of the case, I find that there is force in the submission of the DR that the assessee did not receive the notice of hearing. Hence, in order to render substantial justice, I set aside the order of CIT(A) and restore the matter back to his file for adjudicating the appeals of the assessee afresh after allowing reasonable and proper opportunity of hearing to the assessee.
In the result, the appeals of the assessee are allowed for statistical purposes.