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Income Tax Appellate Tribunal, DELHI BENCH ‘C’, NEW DELHI
Before: SHRI N.S.SAINI & SHRI KULDIP SINGH
PER KULDIP SINGH, JUDICIAL MEMBER :
The appellant Sh. RANJAN ADLAKHA (hereinafter referred to as 'the assessee') by filing the present appeal challenging the impugned order dated 15.03.2016 passed by Ld. CIT(A).
At the very outset, it is brought to our notice by the Ld. AR for the assessee that the Ld. CIT(A) has dismissed his appeal, in limine, due to non-appearance of the assessee. 3. Bare perusal of the impugned order passed by the Ld. CIT(A) shows that the assessee appeared on 04.03.2016 and sought adjournment for 14.03.2016 on which date none appeared on behalf of the assessee and consequently Ld. CIT(A) proceeded to dismiss the appeal for non- appearance, all these facts go to prove that adequate opportunity has not been given by the CIT(A) to the assessee to present their case even without knowing the reasons as to why the assessee had not put in appearance on 14.03.2016 the date fixed in the case. In these circumstances to meet with the ends of justice we deem it necessary to set aside this case to the Ld. CIT(A) to decide afresh after providing an opportunity of being heard to the assessee. 4. Consequently present appeal filed by the assessee is hereby allowed for statistical purposes. Order pronounced in open court on this 25th January, 2019.