PRAVEEN,HARYANA vs. ITO, WARD 3, KARNAL

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ITA 900/DEL/2022Status: DisposedITAT Delhi17 March 2023AY 2016-173 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is duty-bound to adjudicate all grounds of appeal, even in an ex-parte situation. Therefore, the appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-prosecution. However, the CIT(A) did not adjudicate the grounds of appeal raised by the assessee.

What were the issues?

Whether the CIT(A) is obligated to adjudicate all grounds of appeal even when dismissing an appeal for non-prosecution.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH: SMC: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG

Hearing: 16.03.2023Pronounced: 17.03.2023

This appeal filed by the assessee is directed against the order dated 20.12.2019 of the Ld. CIT(A), Karnal, relating to Assessment Year 2016-17.

Praveen Page 2 of 3 2. Apropos ground no. 1 the learned Senior DR, in all fairness submitted that if it is found just and proper to restore the issue to the file of Ld. CIT(A) for adjudication of grounds of assessee raised in form no. 35 then the Department has no serious objection to that.

3.

On careful consideration of submission of learned AR pertaining to ground no. 1 and order of Ld. CIT(A), I clearly observed that the Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution and non-cooperative attitude of the assessee. However the Ld. CIT(A) has not adjudicated the four grounds of the assessee has raised in the form no. 35 filed before him. As per sub section 6 of section 250 of the Income Tax Act 1961, the Ld. CIT(A) is duty bound to adjudicate all grounds of assessee raised in form no 35 even in a situation when the appeal of the assessee is being decided ex-party qua assessee. Therefore ground no. 1 of assessee is allowed and appeal is restored to the file of Ld. CIT(A) for fresh adjudication of grounds of assessee raised in form no. 35 after allowing due opportunity to the assessee and without being influenced with the earlier first appellate order.

4.

In the result appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 17.03.2023.

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