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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-1’, NEW DELHI
Before: Sh. N. K. Saini
ORDER This is an appeal by the assessee against the order dated 11.03.2016 of ld. CIT(A)-III, Delhi.
The main grievance of the assessee in this appeal relates to the ex-parte order passed by the ld. CIT(A) while confirming the addition made by the AO.
Facts of the case in brief are that the assessee filed the return of income on 31.10.2002 declaring Nil income which was processed u/s 143(1) of the Income Tax Act, 1961 (hereinafter referred to as the Act). Later on, the case was reopened and the assessment was framed at an income of Rs.5,11,000/- by making the addition of the same amount. The matter traveled up to the level of the ITAT wherein vide order dated 21.10.2015, the case 2 Design & Décor (India) (P) Ltd. was restored back to the file of the ld. CIT(A) who passed the ex- parte order and again sustained the addition made by the AO.
It is noticed from the impugned order that the ld. CIT(A) nowhere mentioned that opportunity of being heard was given to the assessee although there was specific direction in order dated 21.10.2015 that the issue was to be decided by the ld. CIT(A) in accordance with law after giving proper opportunity of being heard to the assessee. It is well settled that nobody should be condemned unheard as per the maxim “audi alteram partem”, therefore, I deem it appropriate to set aside this case back to the file of the ld. CIT(A) to be decided in accordance with law after providing due and reasonable opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 20/09/2016)