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Facts
The assessee filed an appeal against the order of the Ld.CIT(Appeals) for AY 2017-18. The appeal had been decided ex parte by the Ld.CIT without considering the merits of the case.
Held
The Tribunal, with no objection from the Departmental Representative, decided to restore the appeal to the file of the Ld.CIT(A) for fresh adjudication. The Ld.CIT(A) is directed to provide adequate opportunity of being heard to the assessee.
Key Issues
Whether an appeal decided ex parte by the CIT(A) should be restored for fresh adjudication on merits after providing proper opportunity of being heard.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “F” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & DR. B.R.R. KUMAR
सुनवाईक�तारीख/ Date of hearing: 02.01.2024 21.03.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the assessee against the order of the Ld.CIT(Appeals)-(NFAC), New Delhi dated 09.06.2023 for the AY 2017-18.
The Ld. Counsel for the assessee, at the outset, submits that the appeal has been decided ex parte by the Ld. CIT without going into the merits of the case. On a query as to whether the appeal
I.T.A.No.2553/Del/2023 can be restored to the file of the Ld.CIT(Appeals) the DR has no serious objection.
Considering the rival submissions and perusing the order of the Ld.CIT(Appeals), we are of the considered view that this appeal should be restored back to the file of the Ld.CIT(A) for fresh adjudication after providing adequate opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 21/03/2024