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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals)-2, New Delhi dt. 31.7.2005 pertaining to the Assessment Year (A.Y.) 2011-12.
After hearing rival contentions I am of the considered opinion that the appeal restored to the of the First Appellate Authority for fresh adjudication bearing in mind the principles of natural justice. The assessee is directed to cooperate with the First Appellate Authority in disposal of the appeal. The assessee shall appear either by himself or his counsel before the First Appellate Authority on 17th October,2016 and take notice of hearing.
In the result the appeal of the assessee is allowed for statistical purposes.
Order pronounced in the Open Court on 29th August, 2016.