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

          BEFORE SH. N. K. BILLAIYA, ACCOUNTANT MEMBER
                   ITA No:-6828/Del/2018
                 (Assessment Year: 2010-11)

Sushila Khandelwal              Income Tax Officer
B-88, First Floor Sarvodaya Vs. Ward ­ 32 (3)
Enclave, New Delhi 110017       New Delhi
PAN No. AGIPK9649R
APPELLANT                       RESPONDENT

           Revenue by          : Sh. K. L. Chandak, FCA
           Assessee by         : Sh. S. L. Anuragi, Sr. DR.

           Date of Hearing       :             18.04.2019
           Date of Pronouncement :              18.04.2019

                            ORDER

PER: N. K. BILLAIYA, AM


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

Commissioner of Income Tax [Appeals]-11, New Delhi, dated 10.09.2018

for Assessment Year 2010-11.


2.   On perusal of the order of the First Appellate Authority I find that

FAA has dismissed the appeal by applying Multi Plan India Private Limited

38 ITD 320.
 





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                                                              ITA No.-6828/Del/2018


3.      Before me the Counsel stated that the appellant has shifted to

Mumbai and, therefore, the notice issued by the CIT(A) could not be

served upon the appellant. The counsel provided the new address which is

as under :-

        Smt. Sushila Khandelwal
        Unit No.-2, Tower-1
        Arcade World Trade Centre
        Cuffee Parade, Mumbai-400005

4.      In the interest of justice and fair play I deem it proper to restore the

appeal to the files of the CIT(A). The CIT(A) is directed to decide the

appeal afresh after giving a reasonable opportunity of being heard by

serving the notice at the aforementioned address.






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

                Order pronounced in the open court on 18.04.2019.



                                                     Sd/-
                                              (N.K.BILLAIYA)
                                            ACCOUNTANT MEMBER
Dated: 18.04.2019
Neha/-
Copy forwarded to:
    1. Appellant
    2. Respondent
    3. CIT
    4. CIT(Appeals)
    5. DR: ITAT


                                                            ASSISTANT REGISTRAR
                                                               ITAT NEW DELHI
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                                                           ITA No.-6828/Del/2018


Date of dictation                                    18.04.2019

Date on which the typed draft is placed before the   18.04.2019
dictating Member
Date on which the typed draft is placed before the   18.04.2019
Other Member

Date on which the approved draft comes to the Sr.    18.04.2019
PS/PS

Date on which the fair order is placed before the    18.04.2019
Dictating Member for pronouncement

Date on which the fair order comes back to the Sr.   18.04.2019
PS/PS
Date on which the final order is uploaded on the     18.04.2019
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