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Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI
Before: SHRI BHAVNESH SAINI
This appeal by assessee has been directed against the Order of the Ld. CIT(A)-2, New Delhi, dated 31.10.2017, for the A.Y. 2009-2010.
The Ld. CIT(A) noted certain dates of hearing, on which, either assessee did not attend the appeal proceedings or requested for adjournment. On the last date of hearing, nobody
2 ITA.No.7735/Del./2017 Blue Chip Developers (P) Ltd., New Delhi. appeared on the side of the assessee. The Ld. CIT(A), therefore, noted that assessee is not interested in prosecuting the appeal.
Further, assessment order and other essential related documents like notice of demand, proof of fees paid for filing the appeal etc., have not been uploaded, therefore, the appeal of assessee were dismissed in limine.
After considering the rival submissions, 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, the Ld. CIT(A) is required to mention point for determination and reasons for decision in the appellate order. The Rule shall have to be complied with even if assessee did not appear before the Ld. CIT(A). Learned Counsel for the Assessee submitted that the assessment order was uploaded. However, the copy of the demand notice and fees for filing appeal of other assessee were uploaded, for which, no opportunity was given to rectify the same. Assessee is willing to produce all the relevant documents before the Ld. CIT(A). Ld. D.R. also suggested that the matter
3 ITA.No.7735/Del./2017 Blue Chip Developers (P) Ltd., New Delhi. may be remanded to the file of Ld. CIT(A). In this view of the matter and further, the appeal has not been decided on merit because it was simply dismissed in limine, I set aside the orders of the authorities below and restore the appeal of assessee to the file of Ld. CIT(A) with a direction to re-decide the appeal of assessee strictly on merits, giving reasons for decision in the appellate order, by giving reasonable sufficient opportunity of being heard to the assessee. The assessee is also directed to rectify all the deficiencies in appeal paper before the Ld. CIT(A) as per Rules.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open Court.