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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal by the assessee arises out of the order passed by the CIT(A) on 08.09.2016 in relation to the assessment year 2012-13.
I have heard the parties and perused the relevant material on record. The first ground of the appeal is against not granting adequate opportunity of hearing by the Ld. CIT(A).
It is seen that the Ld. CIT(A) passed ex parte order dismissing the appeal of the assessee in limine. Even if the assessee was absent, it was incumbent on the ld. first appellate authority to dispose of the appeal on merits. In my considered opinion, the ends of justice will meet adequately if the impugned order is set aside and the matter is restored to the file of the Ld. CIT(A) for disposing of the appeal after allowing due opportunity of hearing to the assessee. I order accordingly.
In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 22.02.2017.