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Judgment
PER C.N. PRASAD, JM,
This appeal is filed by the assessee against the order of the Addl/JCIT (A)-2, Delhi dated 29.11.2023 for A.Y. 2016-17 in dismissing the appeal exparte.
The Ld. Counsel for the assessee at the outset submitted that the notices dated 16.02.2023, 06.03.2023, 02.11.2023 and 18.11.2023 fixing the dates for hearing by the Ld. CIT(A) were not received by the assessee.
The Ld. Counsel further referring to the order of the Ld. Addl./JCIT(A) submitted that the appeal was dismissed for non prosecution and did not decide the merits of the grounds of appeal. The Ld. Counsel, therefore, requested that the appeal may be restored to the file of the Addl./JCIT(A)-2,Delhi for deciding the issues afresh after providing adequate opportunity of being heard to the assessee.
The Ld. DR has no serous objection of restoring the appeal to the file of the Addl./JCIT(A)-2, Delhi.
Heard rival submissions and perused the orders of the authorities below. On perusal of the order of the Ld. CIT(A) it is noticed that the Ld.Addl./JCIT(A) dismissed the appeal of the assessee for non prosecution and on the ground that the assessee did not respond to the hearing dates fixed. It is also observe that the Ld.Addl./JCIT(A) did not dispose of the grounds on merits. Therefore, in the circumstance this appeal is restored to the file of the Addl./JCIT(A)-2, Delhi for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee.
In the result, the appeal of the assessee is allowed for statistical purpose.