MANAS BHATIA,NEW DELHI vs. ITO WARD-40(2), NEW DELHI

This appeal has been preferred by the assessee against the order of the CIT(A)-14, New Delhi, dated 10.12.2018 for AY 2010-11. 2. Apropos ground No. 1, the ld counsel for the assessee submitted that the assessee was not granted proper opportunity of hearing by the ld CIT(A) while passing the First Appellate Order and as the first appellate order was passed ex parte qua assessee in violation of principle of natural justice. The ld counsel submitted that even the ld CIT(A) has not decided grounds of appeal raised by the assessee in Form No. 35 of the first appeal. Therefore, the matter may kindly be restored to the file of the ld CIT(A) for re-adjudication of first appeal.

In reply to the above, the Sr. DR strongly supported the orders of the authorities below and submitted that despite several opportunities the assessee did not comply with the directions of the ld CIT(A) Manas Bhatia

On careful consideration of above submissions of both the sides and vigilant perusal of the relevant material placed before us and order of the CIT(A), we are of the considered view that from perusal of the first appellate order it is clearly discernable that the ld CIT(A) has dismissed the appeal of the assessee by observing non compliance of the notices issued to him. He has not adjudicated the grounds of appeal agitated in Form 35 of the First Appeal filed by the assessee as per requirement of sub-section (6) of Section 250 of the Income Tax Act, 1961. Therefore, we find it appropriate to restore the appeal to the file of the ld CIT(A) for de novo adjudication of appeal after allowing due opportunity of hearing to the assessee and without being influenced with the earlier first appellate order.

In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on 27/04/2023. - - (P. K. KEDIA) JUDICIAL MEMBER Dated: 27/04/2023 A K Keot