IN THE INCOME TAX APPELLATE TRIBUNAL
            DELHI BENCHES : F : NEW DELHI

  BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM

                        ITA No.3207/Del/2013
                       Assessment Year : 2009-10


R.C. Jeweller Pvt. Ltd.,           Vs. DCIT,
2719, Bank Street,                     Circle 15(1),
Karol Bagh,                            New Delhi.
Delhi.

PAN: AACCR7113A

  (Appellant)                              (Respondent)


             Assessee By       :    Shri Rakesh Gupta, Advocate and
                                    Shri Samil Aggrawal.
             Department By     :    Shri Vikram Sahay, Sr. DR

         Date of Hearing               :   03.08.2015
         Date of Pronouncement         :   04.08.2015

                               ORDER
PER R.S. SYAL, AM:
     This appeal by the assessee arises out of the order passed by the

CIT(A) on 20.03.2013 in relation to the assessment year 2009-10.
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2.   At the very outset, the ld. AR contended that during the course of

hearing before the ld. CIT(A), the assessee filed adjournment application

dated 14.3.2013 contending that the wife of Shri B.L. Gupta, the ld. AR

before the ld. CIT(A), was suffering from cancer and, as such, he was

not in position to attend the proceedings before him. Despite that, the

ld. CIT(A) proceeded with the matter and disposed of the appeal. It has

been brought to our notice that the wife of Shri B.L. Gupta, who was

suffering from cancer at the time of proceedings before the ld. CIT(A),

unfortunately passed away three months back.                   Taking into

consideration the entirety of facts prevailing in this case, we are of the

considered opinion that the ends of justice would meet adequately if the

impugned order is set aside and the matter is restored to the file of the ld.

first appellate authority. We order accordingly and direct him to decide

this appeal afresh as per law, after allowing a reasonable opportunity of

being heard to the assessee.









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                                                                 ITA No.3207/Del/2013


3.        In the result, the appeal is allowed for statistical purposes.

          The order pronounced in the open court on 04.08.2015.

                Sd/-                                            Sd/-

        [C.M. GARG]                                   [R.S. SYAL]
     JUDICIAL MEMBER                              ACCOUNTANT MEMBER


Dated, 04th August, 2015.
dk
Copy forwarded to:
     1.   Appellant
     2.   Respondent
     3.   CIT
     4.   CIT (A)
     5.   DR, ITAT

                                                      AR, ITAT, NEW DELHI.




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