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

         BEFORE SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER

                         ITA No. 1502/DEL/2017
                             [A.Y 2012-13]

Shri Rajesh Chauhan                     Vs.    The Income tax Officer
Prop. Chauhan Constructions                    Ward 62(2)
C - 4/43, Sector ­ 11, Rohini                  New Delhi
New Delhi

PAN: ACSPC 3798 H

 (Applicant)                                          (Respondent)


               Assessee By      :   Shri Vishal Kalra, Adv

               Department By    :       Ms. Ekta Vishnoi, Sr. DR


                 Date of Hearing       :            07.10.2019
                 Date of Pronouncement :            07.10.2019



                                ORDER


     This appeal by the assessee is preferred against the order of the

Commissioner of Income Tax [Appeals] - 20, New Delhi dated

15.11.2016 pertaining to assessment year 2012-13.
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2.   The sum and substance of the grievance of the assessee is that,

the ld. CIT(A) did not afford any opportunity and dismissed the appeal

exparte.



3.   A perusal of the order of the first appellate authority shows that

several notices were issued through speed post on various dates. Since

nobody appeared, the ld. CIT(A) proceeded exparte and confirmed the

assessment.



4.   Before me, the ld. counsel for the assessee stated that though

there is reference to the issue of notice through speed post, but

nowhere the ld. CIT(A) has mentioned that the notices were actually

served upon the assessee.








7.   Per contra, the ld. DR vehemently stated that there is not even a

mention of the notices being returned unserved. Therefore, it can be

presumed that the notices were served.



8.   I have carefully considered the rival submissions. Be that as it

may, since the ld. CIT(A) has confirmed the additions on the reasoning

given by the Assessing Officer, I, deem it fit to restore the issue to the
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file of the ld. CIT(A). The ld. CIT(A) is directed to decide the appeal

afresh after giving reasonable and sufficient opportunity of being heard

to the assessee.   The assessee is directed to appear before the ld.

CIT(A) on 19.12.2019 without waiting for any notice.              I order

accordingly.








9.    In the result, the appeal of the assessee in ITA                 No.

1502/DEL/2017 is treated as allowed for statistical purposes.

      The order is pronounced in the open court on 07.10.2019.



                                                   Sd/-


                                            [N.K. BILLAIYA]
                                        ACCOUNTANT MEMBER



Dated: 07th October, 2019



VL/

Copy forwarded to:
1.   Appellant
2.   Respondent
3.   CIT
4.   CIT(A)
5.   DR
                                                           Asst. Registrar,
                                                          ITAT, New Delhi
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Date of dictation
Date on which the typed draft is placed before the
dictating 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
Date on which the fair order is placed before the
Dictating Member for pronouncement
Date on which the fair order comes back to the Sr.PS/PS

Date on which the final order is uploaded on the website
of ITAT
Date on which the file goes to the Bench Clerk
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