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Income Tax Appellate Tribunal, DELHI BENCH: SMC: NEW DELHI
Before: SHRI CHANDRA MOHAN GARG
Date of Hearing : 08.05.2023 Date of Pronouncement : 11.05.2023 ORDER PER CHANDRA MOHAN GARG, J.M.
This appeal filed by the assessee is directed against the order dated 30.04.2023 of the Ld. NFAC, New Delhi, relating to Assessment Year 2010-11. 2. The learned Senior DR agreed to the submission of the learned AR that the AO has passed ex-parte order u/s. 144 r.w.s. 147 of the Income Tax Act 1961 and Ld. CIT(A) has dismissed the appeal of assessee on account of non-prosecution of appeal without adjudicating the grounds raised by the assessee in form no. 35 of first appeal. The learned Senior DR submitted that the Department has no serious objection if the matter restored to the file of AO for denovo framing of assessment order.
3. On careful consideration of above submissions, I am of the view that the AO has passed ex-parte order and Ld. CIT(A) has dismissed the appeal of assessee on account of non-prosecution without adjudicating the ground of assessee raised in form no.
In view of above to avoid multiplicity of proceedings the matter is restored to the file of AO for framing denovo assessment order after allowing due opportunity of hearing to the assessee and without being influenced from the earlier assessment and first appellate order. In the result, orders of the authorities below are set aside and the appeal is allowed for statistical purposes with the direction to the AO as given hereinabove.