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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-1’, NEW DELHI
Before: SHRI R.S. SYAL
Date of Hearing : 14.09.2016 Date of Pronouncement : 15.09.2016 ORDER
This appeal by the assessee arises out of the order passed by the CIT(A)-16, New Delhi on 24.03.2015 in relation to the Assessment Year 2011-12.
The fourth ground of appeal is against the passing of the ex-parte order by the Ld. CIT(A) without granting adequate opportunity of hearing to the assessee.
3. Briefly stated the facts of the case are that the Assessing Officer (A.O.) made an addition of Rs.5,00,000/- u/s 68 of the Income Tax Act, 1961 (the Act). The Ld.CIT(A) confirmed the addition by means of an ex parte order. Having regard to the facts of the instant case and the reasons advanced by the Ld. A.R. for the absence of the assessee during the course of first appellate proceedings, with which I am satisfied, it is considered expedient that the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the Ld.CIT(A). I order accordingly. The Ld.CIT(A) is directed to pass the order afresh after affording the assessee a due opportunity of hearing.
In the result the appeal is allowed for statistical purposes.
The order pronounced in the open court on 15.09.2016.