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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals), Faridabad dated 15.3.2016 pertaining to the Assessment Year (A.Y.) 2011-12.
I find the assessee has demonstrated before me that he has been prevented by sufficient cause from appearing before the lower authority. No notice of hearing was received by the assessee at the address given by him. The Ld.Commissioner of Income Tax (Appeals) has also not disposed of the case on merits nor examined the documents and other evidences placed before him. Thus in the interest of justice I set aside the matter to the file of the Ld.Commissioner of Income Tax (Appeals) for fresh adjudication in accordance with law. The assessee is directed to cooperate with the Ld.CIT(A) in disposing of the appeal.
In the result the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 05th January,2017.