Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
Date of Hearing : 11.07.2018 Date of Pronouncement : 11.07.2018 ORDER
This appeal by assessee has been directed against the Order of the Ld. CIT(A), Meerut, Dated 09.11.2017, for the A.Y. 2014-2015.
The Ld. CIT(A) noted four dates of hearing, on which date, none appeared on behalf of the assessee. The Ld. CIT(A), therefore, noted that the order of the A.O. remained
2 ITA.No.203/Del./2018 Shri Krishan Kumar Gupta, Meerut. uncontested, therefore, the appeal of assessee has been dismissed.
3. After considering the submissions of the Ld. D.R. I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). The A.O. made addition on account of long term capital gains. The Ld. CIT(A) did not mention if any notice have been served upon the assessee for hearing of the appeal. The Ld. CIT(A) in the absence of assessee noted that assessee is not interested in pursuing the appeal. The appeal of assessee was accordingly dismissed. 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. However, the above Section have not been complied with in the present case. Thus, the order of the Ld. CIT(A) cannot be sustained in law. The matter requires reconsideration at the level of the Ld. CIT(A).
In view of the above, I set aside the impugned order of Ld. CIT(A), Meerut and restore the appeal of assessee to his
3 ITA.No.203/Del./2018 Shri Krishan Kumar Gupta, Meerut. file with a direction to re-decide the appeal of assessee on merits, in accordance with law, by giving reasons for decision in the appellate order. The Ld. CIT(A) shall give 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.