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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-1 : NEW DELHI
Before: SHRI R.S. SYAL
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER Assessment Year : 2013-14 Ram Kumar Agarwal (HUF), ITO, X-17, Sector-12, Vs. Ward-3(1), Noida, Noida. Gautam Budh Nagar, Uttar Pradesh. PAN: AAOHR8594Q (Appellant) (Respondent) Assessee By : None Department By : Shri F.R. Meena, Sr. DR Date of Hearing : 22.11.2016 Date of Pronouncement : 22.11.2016 ORDER
This appeal by the assessee relating to the assessment year 2013- 14 arises out of the ex-parte order passed by the CIT (Appeals) on 24.06.2016.
Ground no. 3 of the appeal is against the passing of ex parte non- speaking order by the ld. CIT(A) dismissing the appeal in limine.
I have heard the ld. DR and perused the relevant material on record.
There is no appearance from the side of the asessee despite notice. I, am, therefore, proceeding to dispose off this appeal ex parte qua the assessee. It is noticed that the ld. CIT(A) dismissed the appeal of the assessee in limine due to non-participation by the assessee. The ld. CIT(A) has no power to dismiss an appeal in limine. Even if the assessee remains absent, it is obligatory on the part of the ld. first appellate authority to deal with the appeal on merits. Under these circumstances, I set aside the impugned order and remit the matter to his file for disposing of the appeal afresh on merits 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 22.11.2016.