BHANOT CONSTRUCTION AND HOUSING LTD.,NEW DELHI vs. ACIT CIRCLE-4(2),, NEW DELHI

The present appeal has been filed by the assessee against the order of ld. CIT(A)-2, New Delhi dated 16.05.2019.

The appeal of the assessee has been dismissed due to non- compliance by the assessee before the AO. Before us, it was argued that the assessee could not appear before the AO owing to reasons beyond their control. Before us, it was submitted that given an opportunity due to compliance made before the AO and hence, in the interest of justice, we remand the matter back to the file of the ld. CIT(A) to afford an opportunity to the assessee and adjudicate de novo on merits of the case.