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Income Tax Appellate Tribunal, DELHI BENCH FRIDAY NEW DELHI
Before: SHRI G.D. AGRAWAL & SHRI SUDHANSHU SRIVASTAVA
PER SUDHANSHU SRIVASTAVA, JUDICIAL MEMBER :
This appeal is preferred by the assessee against the order dated 19.01.2017 passed by the ld. CIT(A)-22 for assessment year 2011-12.
The ld. AR at the outset submitted that the Assessing Officer had passed an ex parte order u/s 144 of the Income Tax Act, 1961 (hereinafter referred to as "the Act") on 5.3.2014. It was further submitted that the assessee could not appear before the Assessing Officer as no notice u/s 143(2) was served upon the assessee.
2.1 On a query from the bench, both the ld. AR as well as the ld. Sr. DR had no objection to the proposition that the matter be restored to the file of the Assessing Officer for re-framing the assessment afresh.
2.2 Accordingly, we restore the assessment to the file of the Assessing Officer to frame the assessment afresh after giving due opportunity to the assessee to present its case. We also direct the assessee to duly appear before the Assessing Officer when it is called upon by the Assessing Officer to do so and fully cooperate with the assessment proceedings, failing which the Assessing Officer shall be at liberty to proceed ex parte against the assessee as per law.
In the result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 04.01.2019.