VAYAS MULTI TRADING PVT LTD,DELHI vs. ACIT,CIRCLE-26(1) NEW DELHI, DELHI

O R D E R PER C. M. GARG, J. M.:

1. 1. The present appeal has been filed by the assessee against the order of the ld CIT(A)-26, New Delhi dated 06.06.2022 for AY 2011- 12.

2. At the very outset, we note that the Sr. DR in all fairness agreed to the submissions of ld counsel of assessee that the ld CIT(A) has passed ex parte order against the assessee without adjudicating the ground of assessee raised in form No. 35 of first appeal. Therefore, in our considered opinion the matter deserves to be restored to the file of ld CIT(A) for adjudication grounds of appeal as per sub-section 6 of section 250 of the Act. Therefore, matter is restored to file to the first appellate stage for fresh adjudication of the appeal of the assessee after allowing due opportunity of hearing to the assessee and without being influenced with the earlier first appellate order. Page | 1

Vayas Multi Trading Pvt. Ltd 3. In the result, appeal is allowed for statistical purposes. Order pronounced in the open court on 18/07/2023.