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Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
This appeal filed by the assessee is directed against the order of Learned Pr. Commissioner of Income Tax, Dehradun dated 19.03.2021 pertaining to Assessment Year 2015-16.
Though assessee has raised several grounds, at the outset, learned Counsel for the assessee prayed that due to the pandemic period, assessee could not canvas the issues properly before learned Pr. CIT which lead to an ex parte order. Learned Counsel for the assessee prayed that an opportunity may be granted to the assessee to canvas the case properly before the learned Pr. CIT.
Harun Ali vs. PCIT 2 3. Learned DR did not have any objection to the above proposition.
Accordingly, we remit the issue back to the file of the Pr. CIT and direct to consider the issue afresh after giving the assessee proper opportunity of being heard.
In the result, appeal of assessee stands allowed for statistical purposes.
Order pronounced in the open court on 23.11.2023