M/S WAGISHWARI ESTATES PVT. LTD.,,NEW DELHI vs. ITO, NEW DELHI

I have heard the rival submissions and perused the relevant material on record. It is seen that the assessee remained absent before the ld. CIT(A), as a result of which the appeal was disposed of ex parte. The ld. AR has given the reasons for his absence during the course of proceedings before the ld. first appellate authority. I am satisfied with them and, as such, the matter is required to be restored to the lower authorities. The ld. AR contended that since the proceedings before the Assessing Officer have gone on wrong presumptions, it would be more appropriate if the matter is restored to the Assessing Officer instead of ld. CIT(A). No serious objection was taken by the ld. DR. I, therefore, set aside the impugned order and restore the matter to the file of the Assessing Officer for deciding the issues afresh, after allowing a reasonable opportunity of being heard to the assessee.

In the result, the appeal is allowed for statistical purposes.