LALIT BABU,NEW DELHI vs. ITO, WARD- 36(4), NEW DELHI

This appeal by the assessee arises out of the ex parte order passed by the Ld. CIT(A)-12 on 23.11.2017 in relation to the assessment year 2014- 15.

I have heard both the sides and perused the relevant material on record. It is noticed that the Ld. CIT(A) passed ex parte order after giving certain opportunities to the assessee. The Ld. AR explained the reasons for non appearance before the Ld. CIT(A), with which I am satisfied.

I, therefore, set aside the impugned order and remit the matter to the file of Ld. CIT(A) for disposing of the appeal afresh as per law after allowing a reasonable opportunity of being heard to the assessee. The Ld. AR has undertaken to extend full cooperation to the Ld. CIT(A) in the fresh proceedings.

In the result the appeal is allowed for statistical purposes.