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Income Tax Appellate Tribunal, DELHI BENCH : SMC : NEW DELHI
Before: SHRI R.S. SYAL
This appeal by the assessee is directed against the order passed by the CIT(A) on 15.07.2016 in relation to the Assessment Year 2010-11.
I have heard the rival submissions and perused the relevant material on record. It is noticed that the assessment order was also passed ex parte u/s 144. The ld. CIT(A) dismissed the assessee’s appeal for want of appearance by means of an ex parte order. The ld. AR explained the circumstances for in he was not present during the proceedings. I am satisfied with the same. Without going into the merits of the case, I set aside the impugned order and remit the matter to the file of Assessing Officer for framing the assessment afresh as per law, after giving an opportunity of being heard to the assessee. The assessee is directed to extend full cooperation to the Assessing Officer in such fresh proceedings failing which the Assessing Officer will be entitled to draw adverse inference against the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes. The decision was pronounced in the open court on 09th June, 2017.