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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
ORDER This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 13.10.2014 in relation to the assessment year 2009-10.
I have heard the rival submissions and perused the relevant material on record. The issue raised in this appeal is against the ex parte passing of the order by the ld. CIT(A). It is noticed that the assessee remained unrepresented before the ld. CIT(A), who dismissed the appeal. I am satisfied with the reasons for the absence of the assessee as stated by the ld. AR. Without going into the merits of the case, I am of the considered opinion 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. first appellate authority. I order accordingly.
In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 01.08.2016.