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Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-2’, NEW DELHI
ORDER PER J.S. Reddy, A.M. This is an appeal by the Assessee against the order dated 29.11.2013 of the Ld. CIT(A)-VI, New Delhi.
After hearing the Ld. Departmental Representative, I am of the considered opinion, that the appeal should be set aside to the file of the first appellate authority for afresh adjudication, in accordance with law, on the ground of natural justice. The ld. CIT(A) has not disposed of this case on merits. The ld. CIT(A) shall provide adequate opportunity to the assessee and dispose of the the case on merits.
In the result the appeal of the assessee is allowed for statistical purposes. (Order Pronounced in the Court on 07/10/2015).