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Income Tax Appellate Tribunal, DELHI BENCH: ‘A’ NEW DELHI
Before: SH.P.K.BANSAL & SMT DIVA SINGH
PER DIVA SINGH, JUDICIAL MEMBER
The present appeal has been filed by the assessee assailing the correctness of the order dated 10.02.2015 of CIT(A)-I, New Delhi pertaining to 2011-12 assessment year on various grounds.
However, at the time of hearing, Ld.AR was required to address why the impugned order has been passed ex-parte. The Ld.AR submitted that the assessee did not receive any notice for any of the dates as had he received any notice then the assessee would have submitted that the impugned order cannot stand in the eyes of law because it is a protective assessment.
However, considering the request of the Ld. Sr. DR who stated that instead of hearing the appeal on merits the assessee may be directed to argue his case before the CIT(A) as in the absence of any input by him he would be only able to argue that the impugned order be upheld.
Accordingly, in the light of the submissions of the parties before the Bench and considering the peculiar facts and circumstances of the case wherein the assessment stood concluded at an income of Rs.3,97,00,000/- by an order dated 28.02.2014 passed u/s 143(3), we do not think it necessary to enter into a discussion on the merits of the appeal at this stage. Accepting the oral undertaking given by the Ld.AR that the assessee shall participate in the proceedings
I.T.A .No.-2164/Del/2015 M/s.Abhi Machines & Rolls Pvt.Ltd. vs ITO
Page 2 of 2 before the CIT(A), we deem it appropriate to set aside the impugned order. It is advised that the opportunity so provided is used in good faith by participating fully and fairly before the CIT(A). It is made clear that in case the opportunity so provided is abused the Ld.CIT(A) shall be at liberty to pass a speaking order on the basis of material available on record. Accordingly, in terms of the above directions, the issue is restored back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard.