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

          BEFORE SHRI H. S. SIDHU, JUDICIAL MEMBER

                       I.T.A. No. 4436/Del/2019
                      Assessment Year: 2015-16

Dhan Pati,                         vs.   INCOME TAX OFFICER,
3, Budhan Pur Majra Dabas,               WARD 21(1),
North West Delhi, New Delhi              NEW DELHI
(PAN:AZZPP4158L)
(ASSESSEE)                                      (RESPONDENT)

                      Assessee by: Ms. Rano Jain, Advocate
                                   Sh. Pranshu Singhal, CA
                      Revenue by: Sh. Pradeep Singh Gautam, Sr. DR.


                                ORDER

     This appeal is filed by the assessee against the Order dated

26.03.2019 passed by     the   Ld. CIT(A)-13, New       Delhi relating      to

Assessment Year 2015-16 on the following grounds:-


                      On the facts and in the circumstances of the case,

                      the order passed by the Learned Commissioner of

                      Income Tax (Appeals) [CIT(A)] is bad, both in the

                      eye of law and on the facts.


                       On the facts and in the circumstances of the

                      case, the Learned CIT(A) has erred both on facts

                      and in law in passing the order without giving

                      assessee a fair and adequate opportunity of being

                      heard in violation of principle of natural justice.
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                        On the facts and in the circumstances of the case,

                        the Learned CIT(A) has erred both on facts and in

                        law in confirming the addition of Rs. 17,16,000/-

                        made by the AO on account of bank deposits.







                        On the facts and in the circumstances of the case,

                        the Learned CIT(A) has erred both on facts and in

                        law in confirming the above said addition despite

                        the assessee bringing on record explanation and

                        evidences to prove the source of the same.


2.    At the time of hearing, Ld. Counsel for the assessee stated that

learned First Appellate Authority passed the impugned order exparte

without giving the sufficient opportunity of hearing to the assessee which

is contrary to the principles of natural justice. She requested that the

issues in dispute be set aside to the learned First Appellate Authority to

decide the same fresh as per law and after giving opportunity to the

assessee.


3.    Ld. DR relied upon the orders passed by the Revenue authorities.


4.    I have heard both the parties and perused the orders passed by the

Revenue authorities specially the impugned order and appeal of the view

that learned First Appellate Authority has passed impugned order exparte

without providing sufficient opportunity to the assessee. Therefore, in the

interest of justice, I am setting aside the issues in dispute to the learned
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First Appellate Authority to decide the same fresh as per law after giving

fully opportunity to the parties.


5.     In the result, the appeal filed by the assessee stands allowed for

statistical purposes.


       Order pronounced on 17/12/2019.



                                                          Sd/-
                                                      [H.S. SIDHU]
                                                   JUDICIAL MEMBER
Date: 17/12/2019
SH
Copy forwarded to: -

1.    Appellant -
2.    Respondent -
3.    CIT
4.    CIT (A)
5.    DR, ITAT                                         TRUE COPY
                                                       By Order,



                                    Assistant Registrar, ITAT, Delhi Benches