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Puran Chand Jain 11/2A, Pusa Road New Delhi Vs. ACIT Central Circle -8 New Delhi
October, 08th 2015
               DELHI BENCH `SMC-2', NEW DELHI

                       Before Sh. J.S.Reddy, AM
             ITA No. 646/Del./2014 : Asstt. Year : 2006-07

Puran Chand Jain'              Vs   ACIT
11/2A, Pusa Road                    Central Circle -8
New Delhi                           New Delhi
(APPELLANT)                         (RESPONDENT)

                Appellant by : Sh. Mukesh Chand, Adv.
                 Respondent by : Sh. Raman Kant Garg, Sr. DR

Date of Hearing : 08.09.2015        Date of Pronouncement : 07.10.2015


PER J.S. Reddy, A.M.
     This is an appeal by the Assessee against the order dated
29.11.2013 of the Ld. CIT(A)-VI, New Delhi.
     2.   After hearing the Ld. Departmental Representative, I am
of the considered opinion, that the appeal should be set aside to the
file of the first appellate authority for afresh adjudication, in
accordance with law, on the ground of natural justice. The ld.
CIT(A) has not disposed of this case on merits. The ld. CIT(A)
shall provide adequate opportunity to the assessee and dispose of
the the case on merits.
                                  2               ITA No.646/Del/2014
                                                    Puran Chand Jain

       3.   In the result the appeal of the assessee is allowed for
statistical purposes.
(Order Pronounced in the Court on 07/10/2015).

                            ACCOUNTANT MEMBER

Dated: 07 /10/2015
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
                                ASSISTANT REGISTRAR
                                            3                     ITA No.646/Del/2014
                                                                    Puran Chand Jain

                                                       Date    Initial
1.    Draft dictated on                            1.10.2015
2.    Draft placed before author                   1.10.2015
3.    Draft proposed & placed before the                                  JM/AM
      second member
4.    Draft discussed/approved by Second                                  JM/AM
5.    Approved Draft comes to the Sr.PS/PS                                PS/PS
6.    Kept for pronouncement on                                           PS
7.    File sent to the Bench Clerk                                        PS
8.    Date on which file goes to the AR
9.    Date on which file goes to the Head Clerk.
10.   Date of dispatch of Order.

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