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Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI
Before: SHRI R.S. SYAL & SHRI K. NARASIMHA CHARY
Date of Hearing : 06.07.2018 Date of Pronouncement : 06.07.2018 ORDER PER R.S. SYAL, VP: This appeal filed by the assessee arises out of the order passed by the CIT(A) on 10.01.2017 in relation to the assessment year 2011-12.
We have heard both the sides perused the relevant material on record. It is seen that the ld. CIT(A) has passed ex parte order confirming the additions made in the assessment order. The ld. AR stated that insufficient opportunity was given by the ld. CIT(A), which led to the passing of the ex parte order. Considering the totality of the facts and circumstances prevailing in the instant case, we are of the considered opinion that the ends of justice will meet adequately if the impugned order is set aside and the matter is remitted to the file of the ld. first appellate authority with a direction to decide the appeal afresh after allowing a reasonable opportunity of hearing to the assessee. We order accordingly. The ld. AR has undertaken to extend full co- operation to the ld. first appellate authority during the course of such fresh proceedings.
In the result, the appeal is allowed for statistical purposes.
The decision was pronounced in the open court on 06th July, 2018.