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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC’ NEW DELHI
Before: SHRI N.S. SAINI
ORDER This is an appeal filed by the Assessee against the order of CIT(Appeals), Ghaziabad dated 31.07.2018.
Notice of hearing was sent to the assessee on 19.07.2018 by Speed Post. The said notice has not been returned back by the postal authorities un-served.
3. Ld. AR of the Assessee submitted that the appeal of the assessee was fixed for hearing on 05.07.2018 and 25.07.2018. The CIT(A) observed that there was no compliance to send the notices. Therefore, the appeal of the assessee was dismissed.
The Authorized Representative of the assessee submitted that in the interest of justice the matter should be remanded back to his file for adjudicating the appeal on merits.
The Departmental Representative had no objection to the above submission of the AR of the assessee. 5. In the above facts and circumstances of the case, I am of the considered opinion that in order to render substantial justice to the assessee the appeal should be restored back to the file of the CIT(A) for adjudication afresh after allowing reasonable and proper opportunity of the hearing to the assessee. I, therefore, set aside the order of the CIT(A) and remand the matter back to his file for adjudicating the appeal of the assessee afresh after allowing reasonable and proper opportunity of the hearing to the assessee. 6. In the result appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 02/04/2019