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

      BEFORE SHRI N.S. SAINI, ACCOUNTANT MEMBER

                    ITA No. 6641/Del/2018
                  Assessment Year: 2009-10
Sahib Ali,                          vs ITO
C/o M/s Sanjeev Anand &                Ward 2(3)
Associates, 77, Navyug Market,         Ghaziabad.
Ghaziabad.
PAN No. CAGPA9597Q
APPELLANT                              RESPONDENT

        Assessee by          Sh. Sumit Gupta, CA
        Revenue by           Shri S.L. Anuragi, Sr. DR

                 Date of Hearing         03.04.2019
              Date of Pronouncement      04.04.2019

                               ORDER

     This is an appeal filed by the Assessee against the order of
CIT(Appeals) Ghaziabad dated 25.07.2018.

2.   At the outset, the Ld. AR of the assessee submitted that the
CIT(A) has dismissed the appeal of the assessee as the assessee
failed to appear before him on the date of hearing fixed on
19.07.2018 by sending notice through Speed Post. He submitted
that the assessee could not appear as the assessee had not
received the notice of hearing. Hence, he prayed that the matter
should be restored back to the file of the CIT(A) for adjudicating
afresh after allowing reasonable opportunity of hearing to the
assessee.
 





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                                                     ITA No. 6641/Del/2018
                                                                  Sahib Ali


3.   The Ld. Departmental Representative had no objection to the
above submission of the AR of the assessee.

4.   In the above facts and circumstances of the case, I set aside
the order of the CIT(A) and remand the matter back to his file to
adjudicate the appeal of the assessee afresh after allowing
reasonable and proper opportunity of hearing to the assessee.

5.   In the result, the appeal of assessee is allowed.

     Order pronounced in the open court on 04/04/2019







                                                        Sd/-
                                                 (N.S. SAINI)
                                        ACCOUNTANT MEMBER
Dated: 04.04.2019
*Kavita Arora

Copy forwarded to:
1.  Appellant
2.  Respondent
3.  CIT
4.  CIT(Appeals)
5.  DR: ITAT
                     TRUE COPY

                                         ASSISTANT REGISTRAR
                                              ITAT NEW DELHI
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                                                                        ITA No. 6641/Del/2018
                                                                                     Sahib Ali

Date of dictation                                                    03/04/2019
Date on which the typed draft is placed before the dictating         04/04/2019
Member
Date on which the typed draft is placed before the Other Member
Date on which the approved draft comes to the Sr. PS/PS
Date on which the fair order is placed before the Dictating Member   04/04
for pronouncement
Date on which the fair order comes back to the Sr. PS/PS             04/04
Date on which the final order is uploaded on the website of ITAT     04/04
Date on which the file goes to the Bench Clerk                       04/04
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