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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 22.05.2023 for AY 2010-11.
The Ld. Sr. DR, at the very outset, agreed to the submission of Ld. Assessee’s Representative that the Ld.CIT(A) has dismissed the appeal of assessee on account of non-prosecution. Therefore, the matter is restored to the file of Ld.CIT(A) for afresh adjudication of first appeal of assessee after allowing due opportunity of hearing to I.T.A.No.1999/Del/2023 the assessee and without being influenced with the earlier first appellate order.
In the result, appeal of the assessee is allowed for statistical purposes.
Order pronounced in the open court on 29/08/2023