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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-1 : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal by the assessee relating to the assessment year 2011- 12 arises out of the ex-parte order passed by the CIT (Appeals).
I have heard the ld. AR and perused the relevant material on record. There is no appearance from the side of the Revenue. It has been noticed that the impugned order for the year under consideration confirming the additions made by the AO u/s 144 of the Act was passed ex-parte. The assessee has objected to the passing of such ex-parte orders through a ground taken in the memorandum of appeal. I am satisfied with the reasons adduced by the ld. AR for the absence of the assessee. Thus it is seen that not only the assessment order, but even the appellate order have been passed without the attendance of the assessee.
Under these circumstances, I set aside the impugned order and remit the matter to the AO for making the assessment afresh as per law after allowing an opportunity of hearing to the assessee.
In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 23.11.2016.