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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER Sh. Nizamuddin Malik vs. JCIT, Noida Range 1 Prop. India Steels Noida 167, Ward 25, Nai Abadi Dadri Dt. Gautam Budh Nagar PAN: ACMPM 0900 H (Appellant) (Respondent) Appellant by : Sh. Sanjeev Agarwal, C.A. Respondent by : Sh. F.R.Meena, Sr. D.R. ORDER
This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals)-I, Noida dated 30.03.2016 pertaining to the Assessment Year (A.Y.) 2008-09.
After hearing rival contentions I find that the first appellate authority has disposed of the case ex-parte for non prosecution. The appeal has not been disposed of on merits. Hence I deem it fit and proper to set aside the matter to the file of Ld.CIT(A) for fresh adjudication in accordance with law after giving the assessee adequate opportunity of hearing. The assessee shall approach the Ld.CIT(A) and obtain date of hearing and thereafter cooperate in disposal of the appeal. The appeal is allowed for statistical purposes.
In the result the appeal of the assessee is allowed for statistical purposes.