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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)-12, New Delhi dated 16.03.2018 for AY 2013-14.
Ld. CIT(A) noted in the impugned order that on the date fixed on 29th May, 2017 none attended on behalf of the 2 ITA.No.4142/Del./2018 assessee before him, however, adjournment letter along with Power of Attorney was filed, therefore, appeal was adjourned to 30.06.2017. Thereafter, appeal was fixed before him on 01.11.2017, 20.11.2017, 15.12.2017 and 12.01.2018, however, there were no compliance from the side of the assessee. Ld. CIT(A) also records that appeal was fixed on 14.03.2018 and on that date letter of adjournment was received on Dak Counter. However, no adjournment was granted. Ld. CIT(A) noted that assessee is not interested in pursuing the appeal. The appeal of the assessee was decided on merit and same was dismissed.
After considering the rival submissions, I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). Ld. Counsel for the assessee submitted that appeal was fixed on 14.03.2018 and for that date the request for adjournment was made, however, it was not granted and no intimation has been given for the rejection. Therefore, one more chance may be given to the assessee to argue the appeal
3 ITA.No.4142/Del./2018 on merits before Ld. CIT(A). Though the Ld. DR relied upon the order of Ld. CIT(A) but did not dispute that one more chance could be given to the assessee to argue the appeal on merits. Considering the facts of the case, in the light of the fact that assessee requested for adjournment on 14.03.2018 which was not considered favourably and appeal was decided ex-parte considering the non-compliance on earlier dates would clearly prove that appeal has been decided ex-parte without giving reasonable sufficient opportunity of being heard to the assessee. The interest of justice requires that one more chance could be given to the assessee to argue the appeal on merits before Ld. CIT(A). I, accordingly, set aside the impugned order and restore the appeal of the assessee to the file of Ld. CIT(A) with direction to re-decide appeal of the assessee on merits by giving reasonable sufficient opportunity of being heard to the assessee. Assessee is directed to cooperate with the Ld. CIT(A) in disposal of the appeal.
4 ITA.No.4142/Del./2018
In the result, the appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court.