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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’, NEW DELHI
Before: SH. N. K. BILLAIYA
This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-11, New Delhi, dated 10.09.2018 for Assessment Year 2010-11.
On perusal of the order of the First Appellate Authority I find that FAA has dismissed the appeal by applying Multi Plan India Private Limited 38 ITD 320.
Before me the Counsel stated that the appellant has shifted to Mumbai and, therefore, the notice issued by the CIT(A) could not be served upon the appellant. The counsel provided the new address which is as under :-
Smt. Sushila Khandelwal Unit No.-2, Tower-1 Arcade World Trade Centre Cuffee Parade, Mumbai-400005
In the interest of justice and fair play I deem it proper to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after giving a reasonable opportunity of being heard by serving the notice at the aforementioned address.
In the result, the appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 18.04.2019.
Sd/- (N.K.BILLAIYA) ACCOUNTANT MEMBER Dated: 18.04.2019 Neha/- Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT
ASSISTANT REGISTRAR ITAT NEW DELHI
Date of dictation 18.04.2019
Date on which the typed draft is placed before the 18.04.2019 dictating Member Date on which the typed draft is placed before the 18.04.2019 Other Member
Date on which the approved draft comes to the Sr. 18.04.2019 PS/PS
Date on which the fair order is placed before the 18.04.2019 Dictating Member for pronouncement Date on which the fair order comes back to the Sr. 18.04.2019 PS/PS Date on which the final order is uploaded on the 18.04.2019 website of ITAT
Date on which the file goes to the Bench Clerk
Date on which the file goes to the Head Clerk