Matter restored back to CIT(A) since appeal dismissed for non-prosecution: ITAT Delhi

Vikas Sharma Vs ACIT (ITAT Delhi)

ITAT Delhi held that dismissal of appeal by CIT(A) for non-prosecution and confirmed the order of the AO as no submissions were made on behalf of the assessee. Accordingly, matter restored to CIT(A).

Facts- Assessee is an individual engaged in the business of trading of Cements & Fabrics and building contractor. Various additions were made during assessment. CIT(A) dismissed the appeal. Being aggrieved, the present appeal is preferred, however, with delay of 71 days.

Conclusion- Held that there is

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