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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ NEW DELHI
Before: Mr. R.S. SYAL
This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-11, New Delhi on 24.10.2017 in relation to the AY. 2014-15.
I have heard both the sides and perused the relevant material on record.
It is observed that the learned CIT(A) passed an ex parte order qua the assessee because of non appearance. The learned AR explained the reasons for such non-appearance, with which I am satisfied. I, therefore, set aside the impugned order and remit the matter back to the file of the learned First Appellate Authority for deciding the appeal afresh as per law after allowing a reasonable opportunity of hearing to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes.