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Income Tax Appellate Tribunal, DELHI BENCH : A : NEW DELHI
Before: SHRI R.S. SYAL, AM & SHRI K.N. CHARY, JM
(Appellant) (Respondent) Appellant by : Shri M.P. Rastogi, Advocate & Shri Avinash Sharma, Advocate Respondent by: Shri S.K. Jain, Sr. DR Date of Hearing : 15.12.2016 Date of Pronouncement: 16.12.2016 ORDER
PER R.S. SYAL, AM:
This appeal by the assessee is directed against the ex parte order passed by the CIT(A) on 11.9.2014 in relation to Assessment Year 2012- 13.
First ground of the assessee’s appeal is against not allowing proper opportunity of hearing by the ld. CIT(A).
We have gone through the impugned order and find that the assessee remained unrepresented before the ld. CIT(A). We are convinced with the reasons stated by the ld. AR, which led to the non-appearance by the assessee and the consequential passing of the ex parte order. The ld. AR has undertaken to participate in the proceedings before the ld. CIT(A) as and when notice is given. No serious objection was taken by the ld. DR against the restoration of this appeal. Without going into the merits of the additions, we set aside the impugned order and remit the matter to the file of the ld. CIT(A) for deciding this appeal afresh, as per law, after allowing a reasonable opportunity to the assessee of being heard.