ANJAMA RANI,DELHI vs. ITO, HARYANA

Ld. Counsel for the assessee, at the outset, submits that appeal has been disposed of ex parte without giving an adequate opportunity of being heard. Ld. Counsel further submits that the Ld.CIT(A) has not decided the grounds on merits but the appeal was dismissed for non-prosecution. Therefore, the Ld. Counsel for the I.T.A.No.3542/Del/2023 assessee submits that the matter may be restored to the file of the Ld.CIT(A) for deciding the grounds on merits.

Heard rival submissions, perused the orders of the authorities below.

On perusal of the Ld.CIT(A) order, it is noticed that the assessee was given three opportunities by the Ld.CIT(A) for submissions on 25.01.2021, 23.10.23 and 30.10.2023. As there was no reply, the Ld.CIT(A) dismissed the appeal of the assessee for non-prosecution. Ld.CIT(A) did not render any findings on merits on the ground raised by the assessee. Therefore, in the interest of justice, this appeal is restored back to the file of Ld.CIT(A) for deciding the appeal afresh on merits after providing adequate opportunity of being heard.

In the result, appeal of the assessee is allowed for statistical purpose.