1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH SMC - 3 , NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER ITA NO. 3418 /DEL/201 6 AY: 20 08 - 09 SH. NIZAMUDDIN MALIK VS. JCIT, NOIDA RANGE 1 PROP. INDIA STEELS NOIDA 167, WARD 25, NAI ABADI DADRI DT. GAUTAM BUDH NAGAR PAN: ACMPM 0900 H (APPELLANT) (RESPONDENT) APPELLANT BY : SH. SANJEEV AGARWAL, C.A. RESPONDENT BY : SH. F.R.MEENA, SR. D.R. ORDER THIS IS AN APPEAL FILED BY THE ASSESSEE DIRECTED AGAINST THE ORDER OF THE LD. COMMISSIONER OF INCOME TAX (APPEALS) - I, NOIDA DATED 30.03.2016 PERTAINING TO THE ASSESSMENT YEAR (A.Y.) 20 08 - 09 . 2. A FTER HEARING RIVAL CONTENTIONS I FIND THAT THE FIRST APPELLATE AUTHORITY HA S DISPOSED OF THE CASE EX - PARTE FOR NON PROSECUTION . T HE APPEAL HAS NOT BEEN DISPOSED OF ON MERIT S. HENCE I DEEM IT FIT AND PROPER TO SET ASIDE THE MATTER TO THE FILE OF LD.CIT(A) FOR FRESH ADJUDICATION IN ACCORDANCE WITH LAW AFTER GIVING THE ASSESSEE AD EQUATE OPPORTUNITY OF HEARING. THE ASSESSEE SHALL APPROACH THE LD.CIT(A) AND OBTAIN DATE 2 OF HEARING AND THEREAFTER COOPERATE IN DISPOSAL OF THE APPEAL . T HE APPEAL IS ALLOWED FOR STATISTICAL PURPOSES . 3 . IN THE RESULT THE APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 1 6 T H JANUARY,2017 . S D / - (J.SUDHAKAR REDDY) ACCOUNTANTMEMBER DATED: THE 1 6 T H JANUARY, 2017 *MANGA 3 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT; 2.RESPONDENT; 3.CIT; 4.CIT(A); 5.DR; 6.GUARD FILE BY ORDER ASST. REGISTRAR