IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH: B NEW DELHI BEFORE SHRI B.P. JAIN, ACCOUNTANT MEMBER & SHRI K.N. CHARY, JUDICIAL MEMBER ITA NO.-2039/DEL/2016 ( ASSESSMENT YEAR: 2008-09) RAVINDER SINGH 3/77, OLD RAJENDRA NAGAR NEW DELHI. AAHPB2693P VS DCIT CENTRAL CIRCLE 27, NEW DELHI. & ITA NO.-2836/DEL/2016 ( ASSESSMENT YEAR: 2011-12) DCIT CENTRAL CIRCLE 18, ROOM NO. 327, 3 RD FLOOR, ARA CENTRE, E-2, JHANDEWALAN EXTN., NEW DELHI. VS RAVINDER SINGH 3/77, OLD RAJENDRA NAGAR NEW DELHI. AAHPB2693P ASSESSEE BY NONE REVENUE BY MS. RENU AMITABH, CIT DR ORDER PER SHRI K.N. CHARY, J.M. THESE TWO APPEALS ARE CHALLENGING THE ORDER DATED 05.02.2016 IN APPEAL NO. 611 & 614/2013-14/CIT (A)- 29, NEW DELHI. DATE OF HEARING 02.08.2017 DATE OF PRONOUNCEMENT 03.08.2017 2 ITA NOS. 2836 & 2039/DEL/2016 2. AT THE OUTSET IT IS BROUGHT TO OUR NOTICE THAT A SSESSMENT ORDER RELATING TO THE ASSESSMENT YEARS 2008-09 & 20 11-12 IN RESPECT OF WHICH THESE APPEALS ARE FILED, WAS PASSE D U/S 144 OF THE ACT AND 153A OF THE ACT AND THE LD. COMMISSIONER OF INCOME TAX (APPEALS) (HEREINAFTER REFERRED IN SHORT AS LD. CIT (A)) IN HIS ORDERS RECORDED THAT IN SPITE OF GRANTING SEVERAL OPPORTUN ITIES AND POSTING THE MATTER TO THE DATES OF CONVENIENCE OF THE ASSES SEE AS AGREED UPON, THE ASSESSEE FAILED TO AVAIL THE SAME TO GET THE MATTERS DISPOSED OF ON MERITS. STATING THAT THE LAW WILL H ELP THOSE WHO ARE VIGILANT, LD. CIT (A) PROCEEDED TO DISPOSE OF THE M ATTERS EX-PARTE, BY READING THE PAPERS AVAILABLE ON RECORD. 3. HAVING REGARD TO THE FACTS AND CIRCUMSTANCES OF THE CASE, WE ARE OF THE CONSIDERED OPINION THAT INSTEAD OF PROCE EDING WITH THE MATTER ON THE BASIS OF THE EX PARTE ORDERS THE ENDS OF JUSTICE WOULD BE MET BY AFFORDING A LAST AND FINAL OPPORTUN ITY TO THE ASSESSEE TO GET THE MATTER DISPOSED OF ON MERITS BY THE LD. CIT (A), FAILING WHICH ANY HOW THE LAW WILL TAKE ITS OWN COU RSE. ONLY TO SEE THAT THE EX PARTE ORDERS ARE NOT PERPETUATED, WE AR E INCLINED TO SET ASIDE THE MATTER TO THE FILE OF THE LD. CIT (A) BY DIRECTING THE 3 ITA NOS. 2836 & 2039/DEL/2016 ASSESSEE TO ENTIRE APPEARANCE BEFORE THE LD. CIT (A ) AND TO COOPERATE WITH THE DISPOSAL OF THE APPEALS ON MERIT S. WITH THIS VIEW OF THE MATTER, BOTH THE APPEALS ARE ALLOWED FO R STATISTICAL PURPOSE BY REMANDING THE MATTER TO THE FILE OF THE CIT (A). 4. IN THE RESULT, APPEALS ARE ALLOWED FOR STATISTIC AL PURPOSE. ORDER PRONOUNCED IN THE OPEN COURT ON 03.08.2017 SD/- SD/- (B.P. JAIN) (K. NARSIM HA CHARY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 03.08.2017 *KAVITA ARORA COPY FORWARDED TO: 1. APPELLANT 2. RESPONDENT 3. CIT 4. CIT(APPEALS) 5. DR: ITAT TRUE COPY ASSISTANT REGISTRAR ITAT NEW DELHI 4 ITA NOS. 2836 & 2039/DEL/2016 DRAFT DICTATED ON 02.08.2017 DRAFT PLACED BEFORE AUTHOR 03.08.2017 DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. 03.8.2017 APPROVED DRAFT COMES TO THE SR.PS/PS 03.8.2017 KEPT FOR PRONOUNCEMENT ON 03.8.2017 FILE SENT TO THE BENCH CLERK 04.8.2017 DATE ON WHICH FILE GOES TO THE AR DATE ON WHICH FILE GOES TO THE HEAD CLERK. DATE OF DISPATCH OF ORDER.