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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
O R D E R This is an appeal filed by the Assessee directed against the order of the Ld.Commissioner of Income Tax (Appeals)-I, New Delhi dated 31.12.2015 pertaining to the Assessment Year (A.Y.) 2010-11.
After hearing rival contentions, I am convinced that the assessee has been prevented from sufficient cause from presenting his case before the First Appellate Authority. This has resulted in the First Appellate Authority’s passing an ex parte order.
In my view, in the interest of natural justice, one more opportunity be given to the assessee.
Thus I set aside the appeal to the file of the Ld.CIT(A) for fresh adjudication in accordance with law. The assessee is directed to cooperate in the disposal of the appeal by the Ld.CIT(A).
In the result this appeal is allowed for statistical purposes.
Order pronounced in the Open Court on 28th September, 2016.