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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER Sh. Mahinder Singh vs. ITO, Ward 11(2) H.No.237, Manesar Gurgaon Gurgaon 120 050 PAN: CLIPS 2305 H (Appellant) (Respondent) Appellant by : None. Respondent by : None. O R D E R This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals)-I, Gurgaon dated 25.2.2015 pertaining to the Assessment Year (A.Y.) 2010-11.
No person is present in the Court on behalf of the Revenue. The Revenue has filed an application for adjournment of all the cases which are on board today on the ground that “Sr.D.R. is not available”. I am informed that, for the entire week, the department would be seeking adjournments in all the cases posted before this SMC Bench on the same ground. Under the circumstances, as the Bench cannot be allowed to collapse, I reject some of these applications filed by the Revenue for adjournments and dispose of the case ex parte qua the Revenue on merits.
In this case none appeared on behalf of the assessee.
After perusing the papers on record, I am of the considered view, that the issue should be set aside to the file of the Ld.CIT(A) for fresh adjudication in accordance with law, after giving one more opportunity to ~ 1 ~ the assessee. The assessee is directed to appear before the First Appellate Authority and obtain a date of hearing by taking notice and thereafter cooperate in disposal of the appeal. 5. In the result the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 26th July, 2016.