Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI
Before: Dr. B. R. R. KumarSh. Yogesh Kumar US
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeals have been filed by the assessee against the orders of ld. CIT(E), Chandigarh dated 22.09.2022 and 23.09.2022.
At the outset, both the parties submitted that since the adjudication by the ld. CIT(A) has been an ex-parte, in the fitness of things, the matter should go back to the file of the ld. CIT(A) for adjudication afresh after considering the submissions of the assessee. We are of the considered view that the ends of justice would be well served if an opportunity is given to the assessee.