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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
Date of Hearing : 10.07.2018 Date of Pronouncement : 10.07.2018 ORDER
This appeal by assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, dated 29.09.2017, for the A.Y. 2014-2015.
The Ld. CIT(A) noted that appeal was fixed for hearing on 22.06.2017 and a request for adjournment was moved, which was allowed and the case was adjourned for 29.06.2017, on which date there was no response from the side of the 2 ITA.No.164/Del./2018 M/s. Surya Packaging Pvt. Ltd., New Delhi.
assessee. On 25.07.2017, again request was made for adjournment. The Ld. CIT(A) noted that it seems assessee is not interested in prosecuting the appeal, therefore, the appeal of assessee was dismissed for want of prosecution.
After considering the submission of the Ld. D.R, 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.
This Section shall have to be complied with while deciding the appeal even if an assessee appears before him or not. The Ld. CIT(A), simply dismissed the appeal of assessee for non- prosecution. Thus, the order cannot be sustained in law and matter requires reconsideration at the level of the Ld. CIT(A). I, accordingly, set aside the impugned order of Ld. CIT(A) and restore the appeal of assessee to his file with a direction to re- decide the appeal of assessee strictly in accordance with law on merits, by giving reasons for decision in the appellate order, by 3 ITA.No.164/Del./2018 M/s. Surya Packaging Pvt. Ltd., New Delhi. giving reasonable and sufficient opportunity of being heard to the assessee and the A.O.
In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court.