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Income Tax Appellate Tribunal, DELHI BENCHES : SMC : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal by the assessee relating to the assessment year 2006-07 arises out of the ex parte order dt. 28.6.2016 passed by the ld. CIT(A) dismissing the appeal of the assessee.
There is no appearance from the side of the Revenue. An adjournment application has been moved en bloc for all the cases fixed before the Bench today. The assessee objected to the grant of adjournment. I am, therefore, proceeding to dispose of the appeal ex- parte qua the Department.
It has been noticed above that the assessment was framed u/s 147 read with section 143(3) of the Act making an addition of Rs.9,66,469 on account of bogus purchases. The assessee remained unrepresented before the ld. CIT(A). I am satisfied with the reasons of the assessee’s absence before the ld. first appellate authority. Without going into the merits of the case, I deem it expedient to set aside the impugned order and remit the matter to the ld. CIT(A) for passing a fresh order after allowing due opportunity of hearing to the assessee. It is hereby ordered accordingly.
In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 01.11.2016. Sd/-
[R.S. SYAL] ACCOUNTANT MEMBER Dated, 01.11.2016. dk