1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES: C , NEW DELHI BEFORE SHRI NK SAINI, VICE PRESIDENT AND SMT. BEENA A PILLAI, JUDICIAL MEMBER ITA NO. 2342 /DEL/201 5 AY: 20 02 - 03 SH. RAKESH RELAN PROP. M/S H.B.RELAN & CO. 66/2253, GURUDWARA ROAD KAROLBAGH NEW DELHI PAN: AAEPR9201L VS . ITO, WARD 51(3) NEW DELHI (APPELLANT) (RESPONDENT) ASSESSEE BY : MS. AAB JINA CHISHTI, ADV. DEPARTMENT BY : SH. AMIT KATOCH, SR. D.R. DATE OF HEARING : 27/11/2018 DATE OF PRONOUNCEMENT : 2 8 /11/2018 ORDER PER BEENA A PILLAI, JUDICIAL MEMBER THE APPEAL IS FILED BY ASSESSEE AGAINST ORDER DATED 26.02.2015 OF LD. CIT(A) - 17 , NEW DELHI PERTAINING TO A.Y. 20 02 - 03 . 2. IT IS OBSERVED THAT BEFORE LD.CIT(A) NONE HAS APPEARED. WE ARE THEREFORE SETTING ASIDE THE APPEAL BACK TO LD.CIT(A) TO DECIDE THE ISSUES RAISED BY ASSESSEE ON MERITS BY GIVING PROPER OPPORTUNITY TO ASSESSEE AS PER LAW. ASSESSEE IS DIRECTED TO FURNISH ALL RELEVANT DETAILS/EVIDENCES IN RESPECT OF HIS CLAIM. 3. IN THE RESULT, APPEAL FILED BY ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 2 8 T H NOVEMBER , 2018. S D / - S D / - ( N.K. SAINI) (BEENA A PIL LAI) VICE PRESIDENT JUDICIAL MEMBER DT. 2 8 TH NOVEMBER, 2018 *GMV 2 COPY FORWARDED TO: - 1 . APPELLANT 2 . RESPONDENT 3 . CIT 4 . CIT(A) 5 . DR, ITAT - TRUE COPY - BY ORDER, ASSISTANT REGISTRAR ITAT DELHI BENCHES 3