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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-II : NEW DELHI
Before: SHRI J. SUDHAKAR REDDY
ORDER This appeal filed by the assessee is directed against the order of the CIT(A), Meerut, dated 12.9.2013 for assessment year 2007-08.
In this case, the first appellate authority dismissed the appeal for non-prosecution. He has not disposed of the appeal on merits. Under the circumstances, I restore the matter to the file of the first appellate authority with the direction to dispose of the appeal on merits, after giving adequate opportunity of being heard to the assessee. The assessee shall present itself before the first appellate authority on 23rd November, 2015 and take notice and, thereafter, cooperate in disposing of the appeal.
In the result, the appeal of the assessee is allowed.
The order pronounced in the open court on 04.11.2015.