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Income Tax Appellate Tribunal, DELHI BENCH: ‘D+SMC’ NEW DELHI
Before: SHRI N. K. SAINI & MS SUCHITRA KAMBLE
This appeal is filed by the assessee against the order dated 30/10/2017 passed by CIT (A)-12, New Delhi for Assessment Year 2014-15.
At the time of hearing the Ld. AR submitted that the CIT(A) passed the ex-parte order without giving proper hearing to the assessee. From the perusal of the order of the CIT(A), it is found that the order of the CIT(A) is ex-parte. The assessee was not given hearing before the CIT(A). Therefore, in the interest of justice, we are inclined to grant one more opportunity to the assessee to remain present before the CIT(A) and properly plead the case before the CIT(A). If the assessee fails to appear before the CIT(A), then the CIT(A) should proceed with the documents filed by the assessee and decide the issue on merit after thoroughly verifying the documents. Thus, we are remanding back this matter before the CIT(A) to decide the issue after giving opportunity of hearing to the assessee by following principles of natural justice.
In result, the appeal of the assessee is partly allowed for statistical purpose.