BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER
Sh. Manish Malik
221, Vedanta Apartments,
Sector-23, Plot No.6, Dwarka,
New Delhi
PAN No.AJYPM9837C
Vs.
ITO
Ward 43(5),
New Delhi
[Appellant] [Respondent]
Date of Hearing: 23.09.2019
Date of Pronouncement: 23.09.2019
Appellant by: Sh. P. C. Yadav, Advocate, Smt. Manju Bala Yadav, Advocate
Respondent by: Ms. Ekta Vishnoi, SR. DR
PER N. K. BILLAIYA, AM:
This appeal by the assessee is preferred against the order of the CIT(A)-15, New Delhi dated 28.09.2018 pertaining to A.Y. 2013-14.
The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine thereby confirming the additions made by the Assessing Officer.
At the very outset, counsel for the assessee stated that the CIT(A) has framed the appellate order ex-parte. It is the say of the counsel that though the CIT(A) has mentioned the issue of notice, nowhere has he mentioned that the notice issued by him was actually served upon the assessee. The counsel prayed for restoration of the appeal before the CIT(A) for fresh adjudication.
Per contra, the DR relied upon the findings of the Assessing Officer.
I have carefully considered the orders of the authorities below. There is no dispute that the CIT(A) has dismissed the appeal ex-parte without going into the merits/demerits of the case. In the interest of justice, I deem it fit to restore the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal afresh after giving a reasonable opportunity of being heard to the assessee.
In the result, the appeal is treated as allowed for statistical purposes.
The order is pronounced in the open court on 23.09.2019.
Sd/-
[N.K. BILLAIYA]
ACCOUNTANT MEMBER
Dated: 23 September, 2019
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(A)
5. DR
Asst. Registrar
ITAT, New Delhi
Date of dictation: 23.09.2019
Date on which the typed draft is placed before the dictating Member: 23.09.2019
Date on which the typed draft is placed before the Other member: 23.09.2019
Date on which the approved draft comes to the Sr.PS /PS: 23.09.2019
Date on which the fair order is placed before the Dictating Member for Pronouncement: 23.09.2019
Date on which the fair order comes back to the Sr.PS/ PS: 23.09.2019
Date on which the final order is uploaded on the website of ITAT: 23.09.2019
Date on which the file goes to the Bench Clerk: 23.09.2019
Date on which file goes to the Head Clerk:
The date on which file goes to the Assistant Registrar for signature on the order:
Date of dispatch of the Order:
ITA 254/DEL/2019: Manish Malik vs ITO, Ward-43(5), New Delhi – Appeal for AY 2013-14
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