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Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
आदेश /O R D E R This appeal has been filed against the order of Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi dated 27.04.2022 for AY 2012-13.
At the very outset, I note that the Ld. Sr. DR, in all fairness, submitted that the Department has no serious objection if the matter is restored to the file of AO for re-framing of scrutiny assessment order.
I.T.A.No.1546/Del/2022
On careful consideration of above submissions, we note that the AO passed ex parte order u/s 144 r.w.s. 147 of the I.T. Act, 1961 on 21.12.2019 and the Ld.CIT(A) also passed ex parte order on 27.04.2022. Thus, I have no hesitation to hold that the assessee has not provided due opportunity of hearing by the authorities below.
Therefore, the matter is restored to the file of AO for afresh framing of reassessment order u/s 147/143(3) of the Act after allowing due opportunity of hearing to the assessee and without being influenced with the earlier assessment and first appellate order. Accordingly, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 30/08/2023