I.T.A. NO.1482/DEL./2009 (A.Y. : 2003-04) IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH `E : NEW DELHI) BEFORE SHRI A.D. JAIN, JUDICIAL MEMBER AND SHRI A.K. GARODIA, ACCOUNTANT MEMBER ITA NO.1482/DEL./2009 (ASSESSMENT YEAR : 2003-04) M/S MEENAKSHI OVERSEAS PVT. LTD., VS. ITO, WARD 6( 3), 131/1, GALI NO.8, NEW DELHI. KRISHNA NAGAR, SAFDARJUNG ENCLAVE, NEW DELHI-10 029. (PAN/GIR NO.AAACM6576E) (APPELLANT) (RESPONDENT) ASSESSEE BY : NONE REVENUE BY : MS. RENU AMITABH, SR.DR. ORDER PER A.D. JAIN: JM THIS IS AN ASSESSEES APPEAL DIRECTED AGAINST THE O RDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS)-IX, NEW DELHI DATED 11.2.09 FO R ASSESSMENT YEAR 2003-04. NONE APPEARED ON BEHALF OF THE ASSESSEE IN SPITE OF NOT ICE AND HENCE WE DECIDE THIS APPEAL EX- PARTE QUA-THE-ASSESSEE. 2. LD.DR OF THE REVENUE SUPPORTED THE ORDER OF THE COMMISSIONER OF INCOME-TAX (APPEALS). WHEN IT WAS POINTED OUT BY THE BENCH TH AT IN HIS ORDER, THE COMMISSIONER OF INCOME-TAX (APPEALS) HAS NOT DECIDED THE GROUNDS RA ISED BY THE ASSESSEE BEFORE HIM, IT WAS SUBMITTED BY LD.DR OF THE REVENUE THAT THE MATT ER MAY BE RESTORED BACK TO THE FILE OF THE COMMISSIONER OF INCOME-TAX (APPEALS) FOR A FRES H DECISION ON MERIT. 3. WE HAVE CONSIDERED THE SUBMISSIONS OF THE LD.DR OF THE REVENUE AND WE FIND THAT IT IS NOTED BY THE COMMISSIONER OF INCOME-TAX (APPE ALS) THAT FOUR NOTICES WERE ISSUED TO THE ASSESSEE OUT OF WHICH ONE NOTICE WAS RECEIVED B ACK UNSERVED AND ON THREE OCCASIONS, NOBODY ATTENDED. THEREAFTER, THE COMMISSIONER OF I NCOME-TAX (APPEALS) OBSERVED THAT SINCE NOBODY HAD ATTENDED, IT APPEARED THAT THE ASS ESSEE WAS NOT INTERESTED IN PURSUING THE APPEAL AND HE REJECTED ALL THE GROUNDS OF APPEA L TAKEN BY THE ASSESSEE WITHOUT ANY I.T.A. NO.1482/DEL./2009 (A.Y. : 2003-04) 2 DISCUSSION. WE FEEL THAT THE COMMISSIONER OF INCOM E-TAX (APPEALS) SHOULD HAVE DECIDED THE APPEAL ON MERIT AND HENCE WE SET ASIDE HIS ORDE R AND RESTORE THE ENTIRE MATTER BACK TO HIS FILE FOR A FRESH DECISION AFTER PROVIDING ADEQU ATE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE AND HE SHOULD PASS A SPEAKING ORDER. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER PRONOUNCED IN OPEN COURT ON THE DATE OF HE ARING I.E. 10.09.2009. (A.K. GARODIA) (A.D.JAIN ) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: SEPT. 10, 2009. *SKB* COPY FORWARDED TO:- 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A)-IX, NEW DELHI. 5. THE DR, ITAT, LOKNAYAK BHAWAN, KHAN MARKET, NEW DELHI. AR/ITAT