IN INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES SMC : DELHI BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER ITA.No.5069/Del./2018 Assessment Year 2014-2015 Shri Davinder Kalra, 7/63, Income Tax Officer, Moti Nagar, New Delhi. vs., Ward-41(5), PIN 110 015. Civic Centre, PAN AALPK0274H New Delhi. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 21.08.2019 Date of Pronouncement : 02.09.2019 ORDER This appeal by Assessee has been directed against Order of Ld. CIT(A)-31, New Delhi, Dated 31.05.2018, for A.Y. 2014-2015. 2. In this case A.O. made addition of Rs.12,56,042/- on account of unexplained credit under section 68 of I.T. Act. assessee, however, did not appear before Ld. CIT(A) despite issue of several notices. 2 ITA.No.5069/Del./2018 Shri Davinder Kalra, New Delhi. Ld. CIT(A) in view of these facts confirmed addition and dismissed appeal of assessee. 3. None appeared on behalf of assessee despite notifying date of hearing through registered post. 4. I have heard Ld. D.R. and perused findings of authorities below. 5. According to Section 250(6) of I.T. Act, 1961, Ld. CIT(A) is required to mention point for determination and reasons for decision in his appellate order. Even if assessee did not appear before Ld. CIT(A), Ld. CIT(A) should have to decide appeal on merits giving reasons for decision in appellate order. However, Ld. CIT(A) simply dismissed appeal of assessee for non- prosecution. Therefore, order cannot be sustained in law. 6. In view of above, I set aside impugned order of Ld. CIT(A), New Delhi and restore appeal of assessee to his file with direction to re-decide appeal of assessee in accordance with law, giving reasons for decision 3 ITA.No.5069/Del./2018 Shri Davinder Kalra, New Delhi. in appellate order by giving reasonable and sufficient opportunity of being heard to assessee. 4. In result, appeal of assessee allowed for statistical purposes. Order pronounced in open Court. Sd/- (BHAVNESH SAINI) JUDICIAL MEMBER Delhi, Dated 2nd September, 2019 VBP/- Copy to 1. appellant 2. respondent 3. CIT(A) concerned 4. CIT concerned 5. D.R. ITAT SMC Bench 6. Guard File By Order Asst. Registrar : ITAT : Delhi Benches : Delhi. 4 ITA.No.5069/Del./2018 Shri Davinder Kalra, New Delhi. Date of dictation 21.08.2019 Date on which typed draft order is placed before 28.08.2019 dictation Member Date on which approval draft comes to Sr. PS 02.09.2019 Date on which fair order is placed before 02.09.2019 Dictation member for pronouncement Date on which fair order comes back to Sr. P.S. 02.09.2019 Date on which final order is uploaded on 02.09.2019 website of ITAT Date on which file goes to Bench Clerk 03.09.2019 Date on which file goes to Head Clerk date on which file goes to Assistant Registrar for signature on order Date of dispatch of Order. Davinder Kalra v. Income-tax Officer, Ward-41(5), New Delhi