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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. AMIT SHUKLA
This appeal by the assessee is preferred against the order of the CIT(A)-43, New Delhi dated 28.09.2018 pertaining to A.Y.2008-09.
None appeared on behalf of the assessee. Having heard the DR we decided to proceed exparte.
A perusal of the order of the CIT(A) show that he has dismissed the appeal in limine without going into the merits of the case.
In the interest of justice and fair play we deem it fit case to restore to the files of the CIT(A). The CIT(A) is directed to decide the appeal after considering the merits of the case and after giving a reasonable and fair opportunity of being heard to the assessee.
In the result, the appeal filed by the assesee is allowed for statistical purpose.
The order is pronounced in the open court on 11.01.2022.