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

     BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER
                           AND
        SHRI N.K. BILLAIYA, ACCOUNTANT MEMBER

                   ITA.No.5875/Del./2016
                 Assessment Year 2012-2013

M/s. Commander Realtors          The Income Tax Officer,
Pvt. Ltd., A-11, 1st Floor, vs., Ward-6(2),
Neeti Bagh, New Delhi.           New Delhi.
PIN-110049.PAN AACCC6431A
         (Appellant)                   (Respondent)

                For Assessee :          -None-
                For Revenue : Ms. Ashima Neb, Sr.DR

             Date of Hearing : 23.05.2019
      Date of Pronouncement : 03.06.2019

                         ORDER

PER BHAVNESH SAINI, J.M.

           This appeal by Assessee has been directed

against the Order of the Ld. CIT(A)-35, New Delhi, Dated

16.09.2016, for the A.Y. 2012-2013.


2.         The Ld. CIT(A) noted certain dates of hearing

when appeal was fixed for hearing on certain dates, none

appeared on behalf of the assessee and only on one date of
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                                    ITA.No.5875/Del./2016 Commander
                                           Realtors Pvt. Ltd., New Delhi.







hearing, request was received for adjournment. The Ld.

CIT(A) in the absence of assessee noted that assessee has

no intention to appear and to defend the case. Therefore,

appeal of assessee was dismissed for non-prosecution and

non-appearance.


3.         After considering the submissions of the Ld. D.R,

we are of the view that the matter requires reconsideration

at the level of the Ld. CIT(A). 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.


4.         In view of the above, we set aside the impugned

order of Ld. CIT(A)-35, 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
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                                   ITA.No.5875/Del./2016 Commander
                                          Realtors Pvt. Ltd., New Delhi.







in the appellate order by 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/-                                Sd/-
   (N.K. BILLAIYA)                     (BHAVNESH SAINI)
ACCOUNTANT MEMBER                      JUDICIAL MEMBER
Delhi, Dated 03rd June, 2019
VBP/-
Copy to
1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT "B" Bench
6.   Guard File
                        //By Order//



           Asst. Registrar : ITAT : Delhi Benches :
                             Delhi.