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Income Tax Appellate Tribunal, DELHI BENCHES: ‘C’, NEW DELHI
Before: SHRI NK SAINI & SMT. BEENA A PILLAI
Date of Hearing : 27/11/2018 Date of Pronouncement: 28/11/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER
The appeal is filed by assessee against order dated 26.02.2015 of Ld.CIT(A)-17, New Delhi pertaining to A.Y. 2002-03.
It is observed that before Ld.CIT(A) none has appeared. We are therefore setting aside the appeal back to Ld.CIT(A) to decide the issues raised by assessee on merits by giving proper opportunity to assessee as per law. Assessee is directed to furnish all relevant details/evidences in respect of his claim.
In the result, appeal filed by assessee is allowed for statistical purposes. Order pronounced in the Open Court on 28th November, 2018. Sd/- Sd/- ( N.K. SAINI) (BEENA A PILLAI) VICE PRESIDENT JUDICIAL MEMBER Dt. 28TH November, 2018 *GMV