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Income Tax Appellate Tribunal, DELHI BENCHES : SMC : NEW DELHI
Before: SHRI R.S. SYAL
Date of Hearing : 14.09.2017 Date of Pronouncement : 14.09.2017 ORDER This appeal by the assessee arises out of the order passed by the CIT(A) on 01.02.2016 in relation to the Assessment year 2007-08.
This is a recalled matter inasmuch as the earlier order passed by the Tribunal was recalled vide order dated 28.07.2017 in MA No.128/Del/2017
The first ground is general, which does not require any adjudication. The second ground is against not providing reasonable opportunity of hearing by the ld. CIT(A). The ld. AR submitted that the ld. CIT(A) disposed of the appeal without granting adequate opportunity of hearing. It was submitted that when the assessee approached the ld. CIT(A) with evidence, it was informed that the appeal has already been disposed of. Under the given circumstances, I am of the considered opinion that the ends of justice would meet adquately, if the impugned order is set aside and matter is restored to the file of the ld. CIT (A) for deciding the appeal afresh as per law, after allowing a reasonable opportunity of being heard to the assessee.
In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 14.09.2017.