IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: SMC-II NEW DELHI BEFORE SMT DIVA SINGH, JUDICIAL MEMBER I.T.A .No.-4251/Del/2015 (ASSESSMENT YEAR-2009-10) Ramlal Bansiwal and Sons, Vs ITO, Road No.40, Shahzada Bagh Indl. Area, Delhi. Ward-19(1), PAN-AAFFR6153A New Delhi. (APPELLANT) (RESPONDENT) Assessee by Sh. Saurab Goel, CA Revenue by Ms. Anima Barnwal, Sr. DR Date of Hearing 01.08.2016 Date of Pronouncement 29 .09.2016 ORDER present appeal has been filed by assessee assailing correctness of order dated 25.02.2015 of CIT(A)-12, New Delhi pertaining to 2009-10 assessment year on various grounds including Ground No.2 which reads as under:- 2. On facts and circumstances of case and in law, orders passed by CIT(A) is arbitrary and against principle of natural justice. 2. perusal of record as per para 4 of impugned order shows that as against returned income of Rs.2,90,339/- income was assessed u/s 143(1) vide order dated 06.10.2010 at income of Rs.4,27,831/- after making addition of Rs.1,37,492/-. request for rectification u/s 154 of Assessee was rejected vide order u/s 154 dated 20.06.11. assessee is in appeal against rejection of application u/s 154. 3. Various opportunities were provide by CIT(A) to assessee to substantiate its claim however assessee did not appear. opportunities provided are recorded in para 8.3 to 8.7. As result of which CIT(A) concluded that assessee is deliberately avoiding appellate proceedings. assessee is in appeal against said finding. Ld.AR submitted that on facts claim of assessee was allowable accordingly I.T.A .No.-4251/Del/2015 assessee remained under belief that having placed written submission nothing more was required to be said remained unrepresented. record shows that assessee repeatedly sought adjournment and had at no point of time submitted that issue be decided on basis of written submissions. Accordingly after considering submissions of parties before Bench, issue is set aside back to file to CIT(A) with direction to pass speaking order in accordance with law after giving assessee reasonable opportunity of being heard. While so directing it is made clear that it is hoped that opportunity so provided is not abused by assessee and is utilized in good faith as failing which CIT(A) would be at liberty to pass speaking order in accordance with law on basis of material available on record. 4. In result, appeal of assessee is allowed for statistical purposes. order is pronounced in open court on 29th September 2016. Sd/- (DIVA SINGH) JUDICIAL MEMBER Amit Kumar Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR, ITAT NEW DELHI Page 2 of 2 Ramlal Bansiwal and Sons v. ITO, Ward-19(1), New Delhi