IN THE INCOME TAX APPELLATE TRIBUNAL
               DELHI BENCH `SMC-2', NEW DELHI

                       Before Sh. J.S.Reddy, AM
             ITA No. 2889/Del./2014 : Asstt. Year : 2006-07

Jagtar Singh                   Vs   DCIT
WZ-221/255, Block-S,                Central Circle -23
7, Vishnu Garden                    New Delhi
New Delhi
(APPELLANT)                         (RESPONDENT)
 PAN No. AGUPM2007R

                Appellant by : None
                 Respondent by : Sh. Raman Kant Garg, Sr. DR

Date of Hearing : 09.09.2015        Date of Pronouncement : 07.10.2015

                                ORDER

PER J.S. Reddy, A.M.
     This is an appeal by the Assessee against the order dated
28.02.2014 of the Ld. CIT(A)-XII, New Delhi.
     2.   None appeared on behalf of the assessee.       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 fresh 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.
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                                                        Jagtar Singh









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

                                       Sd/-
                                 (J.S.Reddy)
                             ACCOUNTANT MEMBER

Dated: 07/10/2015
*B.Rukhaiyar*
Copy forwarded to:
1. Appellant
2. Respondent
3. CIT
4. CIT(Appeals)
5. DR: ITAT
                                 ASSISTANT REGISTRAR
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                                                                      Jagtar Singh









                                                       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
      Member.
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.