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Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” : DELHI ]
Before: SHRI CHALLA NAGENDRA PRASAD
आदेश / O R D E R PER C. N. PRASAD, J. M. :
This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals) [hereinafter referred to CIT (Appeals)]/National Faceless Appeal Centre [NFAC] Delhi, dated 21.06.2023 for assessment year 2012-13.
The assessee raised several grounds on merits and also the ld. CIT (Appeals) passed ex-parte order.
The Ld. Counsel for the assessee, at the outset, submits that the appeal of the assessee was dismissed in limine by the ld. CIT (Appeals) observing that appellant is not interested in prosecuting the appeal filed. The ld. Counsel submits that the appeal was dismissed by the ld. CIT (Appeals) without deciding the issue on merits. The ld. Counsel, therefore, requests for restoring the appeal back to the file of the ld. CIT (Appeals) for providing an opportunity to the assessee and to decide the appeal on merits.
The ld. DR has no serious objection in restoring the appeal to the file of the ld. CIT (Appeals).
On hearing both the sides and perusing the order of the ld. CIT (Appeals) we observe that the appeal of the assessee was dismissed in limine by the ld. CIT (Appeals) for non-prosecution. The ld. CIT (Appeals) has not decided the issues on merits which, in my opinion, is not justified. Therefore, this appeal is restored to the file of the ld. CIT (Appeals) and the same shall be disposed of on merits after providing an opportunity of hearing to the assessee. The assessee is also directed to co-operate with the proceedings before the ld. CIT (Appeals) and provide necessary information to support the claim/grounds raised
before the ld. CIT (Appeals).
6. In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on : 11/10/2023.