MR. OM PRAKASH SANGWAN,DELHI vs. ITO, NEW DELHI

None appeared on behalf of the assessee despite issual of notice. There is no petition for adjournment either. Under the circumstances I dispose of the case ex parte qua the assessee after hearing the Ld.Sr.D.R. There is a delay of two days in filing this appeal. After perusing the letter of condonation for delay as well as the affidavit filed by the assessee explaining the delay, I condone the delay and admit the appeal.

After hearing Shri Rajesh Kumar, Ld.Sr.D.R. on behalf of the Revenue I find that the Ld.CIT(A) has passed an ex parte order due to non compliance by the assessee. After perusing the papers on record, I am of the considered opinion that the assessee was prevented by sufficient cause from appearing before the Ld.CIT(A). Hence, both the appeals should be set aside to the file of the First Appellate Authority for fresh adjudication. The Ld.CIT(A) shall give the assessee sufficient opportunity. The assessee is directed to appear before the First Appellate Authority and cooperate in the disposal of the appeal.

In the result the appeals for both the Assessment Years are set aside to the file of the Ld.CIT(A) for fresh adjudication in accordance with law.

In the result the appeals of the assessee for both the A.Ys are allowed for statistical purposes.