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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : 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 18.12.2013 in relation to the assessment year 2005-06.
I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite notice.
Shorn of unnecessary details, it is observed that as against the assessment order passed u/s 143(3), the ld. CIT(A) dismissed the assessee’s appeal in limine for want of presence. CIT(A) is not empowered to dismiss the appeal in limine even if the assessee is absent.
In such a situation, it becomes incumbent upon him to dispose of the appeal on merits ex parte qua the assessee. Since the ld. CIT(A) has dismissed the assessee’s appeal in limine, I set aside the impugned order and remit the matter to his file for disposing of the appeal afresh on merits after due opportunity to the assessee.
In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 21.06.2016.