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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 order passed by the CIT(A) on 29.1.2016 in relation to the assessment year 2012-13.
Shorn of unnecessary details, it is observed that as against the declared revised income of Rs.4,74,830/-, the AO finalized assessment at Rs.11,41,530/-. Since there was no appearance before the ld. CIT(A), the order passed by the AO was upheld in a summary manner. The assessee is aggrieved against the additions sustained in the first appeal.
After considering the rival submissions and perusing the relevant material on record, it is observed that not only there was improper representation before the AO, but, the assessee remained fully unrepresented before the ld. CIT(A) as well. The ld. AR has advanced reasons for the improper or no representation before the authorities below, with which I am convinced. In my considered opinion, the ends of justice would meet adequately if the impugned order is set aside and the matter is restored to the file of the AO. I order accordingly and direct the AO to finalize the assessment de novo after allowing a reasonable opportunity of hearing to the assessee. The ld. AR has undertaken to extend full cooperation to the AO in such fresh proceedings.
In the result, the appeal is allowed for statistical purposes.