RAJEEV VOHRA,NEW DELHI vs. ITO, WARD-47(3), NEW DELHI

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-16, New Delhi dated 04.10.2017 pertaining to assessment year 2014-15.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in sustaining the addition of Rs. 15,15,690/-.

A perusal of the order of the first appellate authority shows that the appeal of the assessee has been dismissed in limine. No doubt, the first appellate authority did issue notices and the same were served and even if no proper response was received from the assessee, the first appellate authority ought to have decided the appeal on merits of the case. Therefore, in the interest of justice and fair play, I restore this appeal to the file of the CIT(A). The CIT(A) is directed to decide the appeal afresh by considering the merits of the case and after giving reasonable opportunity of being heard to the assessee.

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