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Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI
Before: Sh. Shamim YahyaSh. C. N. Prasad
ORDER
Per Sh. Shamim Yahya, Accountant Member:
This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 10.06.2023 and pertaining to Assessment Year 2016-17.
Although, the assessee has raised various grounds. The ld. Counsel of the assessee at the beginning pressed for the ground No. 1 which reads as under:
“1. That having regard to facts and circumstances of the case, the ld. CIT(A) NFAC has erred in law by passing ex-parte order dismissing the appeal for non- representation/non-prosecution without deciding the issues on merit.” 3. In this case, pursuant to Assessment Order passed by the AO dated 13.12.2018, the assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) noted that several dates have been 2 Xavient Software Solutions India Pvt. Ltd. fixed but the assessee has not appeared. Hence, the ld. CIT(A) dismissed the appeal for non-prosecution.
Against this order, the assessee has filed appeal before us.
We have heard both the parties and perused the material on record. We find that Section 251 of the Income Tax Act dealing with the powers of ld. CIT(A) does not provide for dismissal of the appeal for non-prosecution. Hence, we remit the issue to the file of the ld. CIT(A). The ld. CIT(A) shall pass speaking order after giving an opportunity to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/11/2023.