Case Law Details
Inch Automation Pvt Ltd Vs DCIT (ITAT Delhi)
The undisputed fact is that none appeared before the ld. CIT(A) who was convinced that the assessee did not want to pursue the appeal and, therefore, drew support from the decision of the Hon’ble Supreme Court in the case of B.N. Bhattachargee and Other [supra].
We are of the considered view that the first appellate authority ought to have considered the documentary evidence brought on record by the assessee. Therefore, in the interest of justice and fair play, we deem it fit to restore the appeal to the file of the CIT(A). The ld. CIT(A) is directed to decide the appeal afresh after affording reasonable and sufficient opportunity of being heard to the assessee.
FULL TEXT OF THE ORDER OF ITAT DELHI
This appeal by the assessee is preferred against the order of the ld. CIT(A) – 2, Gurgaon dated 18.02.2020 pertaining to Assessment Year 2016-17.
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