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

          BEFORE SHRI N.S.SAINI, ACCOUNTANT MEMBER

                       ITA No.-13/Del/2018
                    (Assessment Year: 2013-14)

R M FINANCIA SERVICES            vs    ITO,
PVT. LTD.                              Ward-20(3), New Delhi
B-45, Satyawati Colony,
Ashok Vihar, Phase-3, Delhi
110052
PAN : AAACR4407R
        Assessee by              None
        Revenue by               Shri S.L.Anuragi, Sr. DR

                Date of Hearing               27.12.2018
             Date of Pronouncement            27.12.2018


                                      ORDER

PER N.S.SAINI, ACCOUNTANT MEMBER :

     This is an appeal filed by the assessee against the order of
Commissioner of Income Tax (Appeals)-25, New Delhi dated
29.09.2017 for assessment year 2013-14. The assessed has raised
following grounds of appeal :-
     "1. On the facts and circumstances of the case the order
     passed by the Ld. CIT(A) u/s. 250 of the Act is bad both in
     eyes of law and in facts.
     2. On the facts and circumstances of the case the order
     passed by the ld. CIT(A) has erred in giving an opportunity
     of being heard.
     3. On the facts and circumstances of the case the ld.
     CIT(A) has erred in upholding the action of the Assessing
     Officer in making assessment of Rs. 8,20,500/- by
     disallowing a loss of Rs. 4,22,811/- as against NIL income
     declared by the appellant.
     4. The ld. CIT(A) has not considered the facts that the
     observation made by the ld. AO is general in nature and
     not backed by any evidence in that regard."
                                2             ITA NO. 13/Del/2018









2.    In ground no. 2 of the appeal - the grievance of the assessee
is that the Commissioner of Income Tax (Appeals) has erred in not
giving proper opportunity of hearing before disposing of the appeal
of the assessee.

3.    Notice of hearing was sent to the assessee on 27.09.2018 for
fixing the hearing of the appeal on 27.12.2018. Non appeared when
the case was called for hearing and neither any application for
adjournment of hearing is filed. The bench was of the view that the
appeal of the assessee can be disposed of in absence of the
assessee.   Hence,   the     bench     proceeded    to        hear   the   Ld.
Departmental Representative, Shri S.L.Anuragi, Sr. DR and dispose
of the appeal.

4.    The facts of the case are that the Commissioner of Income
Tax (Appeals) has observed in his order at page 4 para 7.5.1 that
notice was issued from his office on 25.07.2017 and sent by speed
post fixing the date of hearing on 17.08.2017. The said notice was
returned back by the postal authority unserved on 02.08.2017 with
the remark "incomplete address". Therefore he inferred that the
assessee has either left the premises or has given wrong address
and deliberately ensured that notice could not be served upon the
assessee.   Hence,   he    dismissed    the   appeal     of    the   assessee
observing that sufficient opportunity were given to the assessee
during the course of assessment proceedings as well as appellate
proceedings but the assessee deliberately avoided taking those
opportunities.

5.    In the above facts and circumstances of the case, in my
considered view, in order to render substantial justice to the
assessee, the matter should be remanded back to the file of the
                                   3          ITA NO. 13/Del/2018



Commissioner of Income Tax (Appeals) to dispose of the appeal of
the assessee afresh on merits of the issues raised by the assessee
in the appeal. It is the duty of the Commissioner of Income Tax
(Appeals) to dispose of the appeal of the assessee on merits on the
basis of materials available on record even though the assessee
fails to put in appearance on the date of hearing fixed by him.

6.    The Departmental Representative, Shri S.L.Anuragi, Sr. DR
had no objection to the matter being restored back to the file of the
Commissioner of Income Tax (Appeals) for fresh adjudication.
Hence, I set aside the order of the Commissioner of Income Tax
(Appeals) and remand the matter back to his file for adjudication of
the appeal of the assessee afresh after allowing proper opportunity
of hearing to the assessee.






7.    In the result appeal of the assessee is allowed for statistical
purposes.

Order       pronounced        in       the   Open   Court     on    27th
December, 2018 at New Delhi.



                                              Sd/-
                                           (N.S.SAINI)
                                        ACCOUNTANT MEMBER

Dated: 27.12.2018
*BR*

Copy forwarded to:
1.  Appellant
2.  Respondent
3.  CIT
4.  CIT(Appeals)
5.  DR: ITAT
                           4         ITA NO. 13/Del/2018



                                           TRUE COPY
                                   ASSISTANT REGISTRAR
                                       ITAT NEW DELHI

Date of dictation                                    27.12.2018
Date on which the typed draft is placed before       27.12.2018
the dictating Member
Date on which the typed draft is placed before       27.12.2018
the Other Member
Date on which the approved draft comes to the        27. 12.2018
Sr. PS/PS
Date on which the fair order is placed before        27.12.2018
the Dictating Member for pronouncement
Date on which the fair order comes back to the       27.12.2018
Sr. PS/PS
Date on which the final order is uploaded on         27.12.2018
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