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Income Tax Appellate Tribunal, BENCH ‘A’ : NEW DELHI
(PAN : AORPS0630R) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Ved Jain, Advocate Shri Aman Garg, CA REVENUE BY : Shri Kanv Bali, Sr. DR Date of Hearing : 18.07.2023 Date of Order : 18.07.2023 ORDER
PER SHAMIM YAHYA, ACCOUNTANT MEMBER :
This appeal filed by the assessee is directed against the order of ld. CIT (A)/National Faceless Appeal Centre (NFAC) dated 21.06.2022 pertaining to assessment year 2017-18.
The assessee has raised various grounds of appeal but ld. Counsel of the assessee, at the outset, prayed that the ld. CIT (A) has passed an ex-parte order after noting that assessee did not appear despite notices. Ld. Counsel of the assessee prayed that an opportunity may be given to 2 /Del./2022 the assessee to canvass the case properly before the ld. CIT (A). He undertook to cooperate at the level of ld. CIT (A). 3. Ld. DR for the Revenue did not have any serious objection to this proposition. 4. Accordingly, in the interest of justice, we remit the issue to the file of ld. CIT (A). Ld. CIT (A) shall give an opportunity to the assessee of being heard and pass a speaking order on merits of the case. 5. In the result, this appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 18th day of July, 2023 after the conclusion of the hearing.