IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI `E' BENCH,
                              NEW DELHI

            BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER, AND
                 SHRI T.S. KAPOOR, ACCOUNTANT MEMBER,

                                ITA No. 3373/DEL/2016
                               Assessment Year 2011-12

Shri Ravi Kumar Chawla,                    ITO,
Prop. M/s Rinku Electronics,               Warde-48(4),
132, Lajpat Rai Market,                    New Delhi
Delhi-110006
PAN-ADEOC0435C
                 Appellant                                 Respondent

              Assessee by                  None
              Revenue by                   Shri Sandeep Jain

       Date of Hearing                                    08/08/2019
       Date of Pronouncement                              09/08/2019

                             ORDER
PER T. S. KAPOOR, ACCOUNTANT MEMBER,
      This is an appeal filed by the assessee against the order of the Ld.

CIT-16 dated 18/03/2016n passed u/s 263 of the Act.

2.    None was present on behalf of the assessee. We observe from the

ordersheet entries that on earlier occasions also none was present on

behalf of the assessee and therefore, we decided to dispose of the

appeal ex-parte qua the assessee and therefore the ld. DR was asked to

proceed with his arguments.
                                    2                  ITA No.3373/Del/2016







3.    The ld. DR invited our attention to the issues raised by the ld. CIT

in his order u/s 263 of the Act and submitted that after considering the

written submissions of the assessee, the Ld. CIT has passed detailed

order, wherein he has dealt with reply to objections as contained in his

show cause notice. The Ld. DR therefore argued that the order of the Ld.

CIT is reasoned and should be sustained.

4.    We have heard the ld. DR and perused the material available on

record. We find that the assessee did not appear before the Hon'ble

Tribunal even once since filing of appeal and neither any written

argument has been filed. The ld. CIT has set-aside the order of the

Assessing Officer and has directed the AO to pass a fresh assessment

order after recording his detailed findings in four pages. Therefore, in the

absence of arguments from assessee, we do not find any infirmity in the

order of the Ld. CIT passed u/s 263 of the Act, therefore, the appeal of

the assessee is dismissed.






5.    Finally, the appeal of the assessee is dismissed.

      The order is pronounced in the open court on 09/08/2019.

          Sd/-                                     Sd/-
   [BHAVNESH SAINI]                         [T.S. KAPOOR]
  JUDICIAL MEMBER                         ACCOUNTANT MEMBER
Delhi; Dated: 09/08/2019.
f{x~{tÜ? fÜA P.S
                     3   ITA No.3373/Del/2016


Copy forwarded to:
1.  Appellant
2.  Respondent
3.  CIT
4.  CIT(A)
5.  DR
                            Asst. Registrar,
                           ITAT, New Delhi