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Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI
Before: SHRI BHAVNESH SAINI
This appeal by assessee has been directed against the order of Ld.CIT(A)-1, Noida dated 30.03.2018 for AY 2009-10.
Briefly the facts of the case are that Ld. CIT(A) noted in the impugned order that appeal was fixed for hearing on 15.03.2018 and again on 28.03.2018. However, there has 2 ITA.No.4036/Del./2018 been no response. The appeal of the assessee was dismissed for want of prosecution.
After considering the rival submission, I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A).
According to Section 250(6) of the I.T. Act, 1961, the Ld. CIT(A) is required to mention point for determination 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. I, accordingly, set aside the impugned order of Ld. CIT(A)-1, New Delhi, 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 3 ITA.No.4036/Del./2018 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.