PMG INTEGRATED COMMUNICATIO0NS P.LTD,NEW DELHI vs. ACIT, CIRCLE-19(1), NEW DELHI

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals] - 7, New Delhi dated 15.10.2018 pertaining to assessment year 2015-16.

The solitary grievance raised by the assessee is that the CIT(A) erred in dismissing the appeal of the assessee exparte.

We have carefully perused the order of the first appellate authority. We find that though the CIT(A) has mentioned that number of opportunities have been afforded to the assessee, but he has not mentioned the dates on which the notices were issued and served upon the assessee. We find that the CIT(A) has dismissed the appeal in limine. In the interest of justice and fair play, we restore the matter to the file of the CIT(A). The CIT(A) is directed to afford reasonable opportunity of being heard to the assessee and decide the appeal on merits.

In the result, the appeal filed by the assessee is treated as allowed for statistical purposes.