LAXMI DATT MISHRA,NEW DELHI vs. ITO, WARD- 23(3), NEW DELHI

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-I, New Delhi dated 02.12.2016 pertaining to assessment year 2011-12.

The sum and substance of the grievance raised by the assessee is that the CIT(A) has erred in dismissing the appeal for non-appearance.

We have carefully considered the orders of the first appellate authority. Vide notice dated 22.09.2015, the first appellate authority posted the appeal for hearing on 1.10.2015 and on the request of the ld. AR, the case was adjourned to 16.11.2015. However, there was no compliance on the said date. The CIT(A) further gave two more opportunities and finally dismissed the appeal in limine.

In our considered opinion, the first appellate authority should have decided the appeal on merits of the case and, therefore, we are of the view that the assessee deserves one more opportunity. We, accordingly, restore the matter to the file of the CIT(A). The CIT(A) is directed to decide the appeal on merits 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.