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Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: NEW DELHI
Before: SHRI BHAVNESH SAINI
ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A)-1, Noida, dated 30.06.2017, for the A.Y. 2009-2010.
I have heard the Learned D.R. and perused the impugned order. The Ld. CIT(A), in the absence of assessee, dismissed the appeal of assessee for non-prosecution.
2.1. According to Section 250(6) of the I.T. Act, 1961, the Ld. CIT(A) is required to mention point for determination
2 ITA.No.6085/Del./2017 Shri Pusgar Saini, Noida and reasons for decision in his appellate order. Even if the assessee did not appear before Ld. CIT(A), the Ld. CIT(A) should have to decide the appeal on merits giving reasons for decision in the appellate order. However, the Ld. CIT(A) simply dismissed the appeal of assessee for non- prosecution. Therefore, the order cannot be sustained in law.
In view of the above, I set aside the impugned order of Ld. CIT(A), Noida, and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee in accordance with law, giving reasons for decision in the appellate order 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.