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Income Tax Appellate Tribunal, DELHI BENCH “G”, NEW DELHI
Before: SHRI. AMIT SHUKLA & SHRI PRASHANT MAHARISHI
The aforesaid appeal has been filed by the assessee against impugned order dated 30/3/2016 passed by the ld. CIT (Appeals)-I, Noida for the quantum of assessment passed under section 143(3) of the Income Tax Act, 1961 for assessment years 2009-10.
In ground No.1, the assessee contested that the ld. CIT(A) has erred in law in passing ex-parte order without deciding the appeal on merits. Here the main additions pertains to additions of Rs.17,33,161/- on account of “cenvat reverse back” and a sum of Rs.2,62,575/- on account of “short term capital loss”. Since the appeal has been decided ex-parte by the ld. CIT(A) without deciding the issues on merit, therefore, we are of the opinion that in the interest of justice, the matter should be restored back to the file of the ld. CIT(A) for deciding the same afresh in accordance to law after giving due opportunity of hearing to the assessee. The assessee is also directed to comply with the notice of hearing before the ld. CIT (A) and should ensure that effective hearing takes place. With this direction, the appeal of the assessee is allowed for statistical purposes.
In the result, appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 26th October, 2017.