IN THE INCOME TAX APPELLATE TRIBUNAL
              DELHI BENCHES "SMC": DELHI

     BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER

                    ITA.No.4036/Del./2018
                   Assessment Year 2009-10

Late Smt. Kavita Garg              Income Tax Officer,
(Legal Representative Mr.      vs. Ward 2(1),
Neel Hans Garg),                   Noida.
B1/802, Purvanchal Royal
Park, Tower, 12, Noida.
AGGPG8023M
         (Appellant)                      (Respondent)

                                 Ms. Anjali Joshi, Adv.
                 For Assessee :
                 For Revenue : Dr. Anjula Jain, Sr. DR

              Date of Hearing : 17.10.2018
      Date of Pronouncement : 17.10.2018

                            ORDER

      This appeal by assessee has been directed against the

order of Ld.CIT(A)-1, Noida dated 30.03.2018 for AY 2009-10.

2.    Briefly the facts of the case are that Ld. CIT(A) noted in

the impugned order that appeal was fixed for hearing on

15.03.2018 and again on 28.03.2018.         However, there has
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                                                 ITA.No.4036/Del./2018



been no response. The appeal of the assessee was dismissed

for want of prosecution.

3.   After considering the rival submission, I am of the view

that the matter requires reconsideration at the level of the Ld.

CIT(A).






4.   According to Section 250(6) of the I.T. Act, 1961, the Ld.

CIT(A) is required to mention point for determination and

reasons for decision in his appellate order.          Even if the

assessee did not appear before Ld. CIT(A), the Ld. CIT(A)

should have to decide the appeal on merits giving reasons for

decision in the appellate order. However, the Ld. CIT(A) simply

dismissed   the   appeal   of   assessee   for   non-prosecution.

Therefore, the order cannot be sustained in law.                    I,

accordingly, set aside the impugned order of Ld. CIT(A)-1, New

Delhi, and restore the appeal of assessee to his file with a

direction to re-decide the appeal of assessee in accordance

with law, giving reasons for decision in the appellate order by
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                                               ITA.No.4036/Del./2018








giving reasonable and sufficient opportunity of being heard to

the assessee.

5.   In the result, appeal of assessee is allowed for statistical

purposes.

            Order pronounced in the open Court.

                                                             Sd/-

                                             (BHAVNESH SAINI)
                                            JUDICIAL MEMBER
Delhi, Dated 17.10.2018

*Kavita Arora


Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT `SMC' Bench, Delhi
6.   Guard File.


                     // BY Order //


       Assistant Registrar : ITAT Delhi Benches : Delhi.
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                                                                     ITA.No.4036/Del./2018



Date of dictation                                                    17.10.2018
Date on which the typed draft is placed before the dictating         17.10.2018
Member
Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr. PS/PS              17.10.18
Date on which the fair order is placed before the Dictating Member   17.10.18
for pronouncement
Date on which the fair order comes back to the Sr. PS/PS             17.10.18
Date on which the final order is uploaded on the website of ITAT     17.10.18
Date on which the file goes to the Bench Clerk                       17.10.18
Date on which the file goes to the Head Clerk
The date on which the file goes to the Assistant Registrar for
signature on the order
Date of dispatch of the Order