Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: SH. N. K. BILLAIYA & SH. YOGESH KUMAR US
ORDER PER N. K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the CIT(A)-3, New Delhi dated 16.08.2019 pertaining to A.Y. 2016-17. 2. The sum and substance of the grievance of the assessee is that the CIT(A) erred in confirming the addition of Rs.87,90,000/- lacs made u/s. 68 of the Act by an exparte order.
None appeared on behalf of the assessee inspite of notice. We decided to proceed exparte.
A perusal of the order of the CIT(A) show that the CIT(A) has dismissed the appeal of the assessee in limine. In our considered view the CIT(A) ought to have decided the appeal on merits of the case, therefore, in the interest of justice and fair play we deem it fit to restore the issues to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.
Decision announced in the open court 09.08.2023.