TRUE COURT SYSTEMS PVT. LTD,NOIDA vs. ITO, NEW DELHI

This appeal is filed against the order dated 10/7/2014 passed by the CIT(A)-19, New Delhi.

The order was passed ex-parte and the Ld. AR submitted that since the assessee was not represent before the CIT(A) to plead the case of the assessee, the assessee could not point out how the additions made by the Assessing Officer are not just and proper. The Ld. AR prayed that the mater may be remanded back to the CIT(A) for giving fresh opportunity of hearing to the assessee.

The Ld. DR has not objected for the same.

We have heard both the parties and perusal the records. From the records it can be verified that there was no opportunity given to the assessee for pleading the case. In the interest of justice it is proper to remand back this matter to CIT(A) to decide it on merit as there is no reasoning given by the CIT(A) while dismissing the appeal of the assessee. The matter is remanded back to the CIT(A) to decide it on merit. Needless to say, the assessee will be allowed a reasonable opportunity of hearing before the CIT(A).

In result, appeal is partly allowed for statistical purpose.