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Income Tax Appellate Tribunal, DELHI BENCHES : D : NEW DELHI
Before: SHRI J. SUDHAKAR REDDY & SHRI KULDIP SINGH
ORDER
PER J. SUDHAKAR REDDY, AM:
This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) (Central), Gurgaon, dated 05.09.2013 for the assessment year 2010-11.
At the outset, Ms Deepashree Rao, the ld. AR, submitted that the issues involved in the instant appeal are covered by the order of the ‘D’ Bench of the ITAT, Delhi, passed in 6539 & 6540/Del/2013 in the case of three separate assessees, wherein the appeals were restored to the file of the first appellate authority on the ground of natural justice.
On the other hand, Ms Sulekha Verma, the ld. CIT, DR, fairly conceded that the issues involved in the present appeal are squarely covered by the order of the Tribunal cited by the ld. AR.
We have heard both the sides and perused the material including the copy of the order of the Tribunal as cited by the ld. AR, placed on record.
Respectfully following the order of the Tribunal, to which one of us (JM) is a party, we set aside the order of the CIT(A) and restore the issues involved in this appeal to the file of the first appellate authority on the grounds of natural justice. First Appellate Authority is directed to grant adequate opportunity to the assessee and, thereafter, dispose of the case by way of a speaking order. He should also record the reasons for upholding the protective additions.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order pronounced in the open court on 17 .11.2015.