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Income Tax Appellate Tribunal, DELHI BENCHES : SMC : NEW DELHI
Before: SHRI R.S. SYAL
This appeal by the assessee relating to the assessment year 2012- 13 arises out of the ex-parte order passed by the CIT (Appeals).
It has been noticed that the impugned order for the year under consideration confirming the additions made by the assessee 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. Under these circumstances, I set aside the impugned order and remit the matter to the Ld. CIT (Appeals) for disposing of the appeal as per law afresh after allowing an opportunity of hearing to the assessee.
In the result, the appeal is allowed for statistical purposes.