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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI
Before: Sh. Bhavnesh Saini
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Bhavnesh Saini, Judicial Member ITA No. 4715/Del/2017 : Asstt. Year : 2013-14 M/s ICFE Skills Solutions Pvt. Ltd. Vs DCIT, 6th Floor, Aditya Tower, Laxmi Circle-12(1), Nagar, Dist. Centre, New Delhi-110002 Delhi-110092 (APPELLANT) (RESPONDENT) PAN No. AABCS6368P Assessee by : None Revenue by : Sh. Koushlendra Tiwari, Sr. DR Date of Hearing : 30.10.2017 Date of Pronouncement : 30.10.2017 ORDER This appeal by the assessee has been directed against the order of ld. CIT(A)-4, New Delhi dated 19.04.2017 for assessment year 2013-14.
None appeared on behalf of the assessee despite notifying the date of hearing through Registered Post.
After hearing ld. DR, I am of the view, the matter requires reconsideration at the level of the ld. CIT(A). The ld. CIT(A) noted in the impugned order that notice sent to the assessee is returned unserved. No other address is available on record. It would show that no notice for hearing of the appeal have been served upon the assessee. The assessee in the ground of appeal has challenged the order of the ld. CIT(A) that
ITA No. 4715/Del/2017 2 ICFE Skills Solutions Pvt. Ltd. order is passed without service of the notice. Since, appeal has been decided without service of the notice upon the assessee, therefore, the matter requires reconsideration at the level of the ld. CIT(A). I accordingly, set aside the impugned order and restore the appeal of the assessee to the file of ld. CIT(A) with direction to re-decide appeal of the assessee on merits by giving reasonable, sufficient opportunities of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 30/10/2017)
Sd/- (Bhavnesh Saini) JUDICIAL MEMBER Dated: 30/10/2017 *Subodh* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5.DR: ITAT ASSISTANT REGISTRAR