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Facts
The assessee's appeal was directed against the CIT(A)'s order dismissing the appeal for non-prosecution. The CIT(A) had issued multiple notices to the assessee, but the impugned order did not specify the email ID used for service. The assessee had provided an email address in Form No. 35.
Held
The Tribunal held that Section 250 of the Income Tax Act, 1961 does not empower the CIT(A) to dismiss an appeal for non-prosecution. The CIT(A) is obligated to pass an order on merits. Consequently, the appeal was restored to the CIT(A) for de novo adjudication.
Key Issues
Whether the CIT(A) has the power to dismiss an appeal for non-prosecution under Section 250 of the Income Tax Act, 1961?
Sections Cited
250
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Income Tax Appellate Tribunal, DELHI BENCH “SMC”, DELHI
(A.Y. 2017-18) Guru Datt Sharma, D-438, Village Mandkol, Palwal, ...... अपीलाथ�/Appellant Haryana 121102 PAN: AEZPS-6017-C बनाम Vs. Income Tax Officer, Ward-1(3), ..... �ितवादी/Respondent Faridabad, Haryana अपीलाथ� �ारा/Appellant by : S/Shri Shyam Sunder Mangla (Through VC), Jitendra Bhardwaj, & Ms. Neera Rani, Advocates �ितवादी�ारा/Respondent by : Ms. Sudha Gupta, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 31/07/2025 घोषणा क� ितिथ/ Date of pronouncement : : 31/07/2025 आदेश/ORDER
PER VIKAS AWASTHY, JM:
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax(Appeals)- 6, Mumbai (hereinafter referred to as 'the CIT(A)') dated 28.03.2025, for Assessment Year 2017-18.
A perusal of the impugned order reveals that the CIT(A) had issued notices to the assessee on six occasions i.e. on 13.01.2021, 30.09.2024, 08.10,2024, 16.10.2024, 03.01.2025 & 13.03.2025. However, a perusal of the impugned order does not reveal as to on which email id the notices were being served to the (AY 2017-18) assessee. A perusal of Form No. 35 reveals that in column no. 17, the assessee has mentioned email address ‘rmassociates80@gmail.com’ for service of notice.
The CIT(A) has dismissed appeal for non prosecution. The provisions of section 250 of the Income Tax Act,1961(hereinafter referred to as ‘the Act’) does not empower the CIT(A) to dismiss appeal for non prosecution. The CIT(A) is under obligation to pass the order on merits. [Re. CIT vs. Prem Kumar Arjundas Lathura HUF, 240 Taxman 133 (Bombay)]. I deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication after affording reasonable opportunity of makings to the assessee, in accordance with law.
The CIT(A) shall issue notice to the assessee on email id provided in column no. 17 of Form No. 35.
The assessee shall respond to the notice(s) served by the CIT(A), without fail.
In the result, appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on Thursday the 31st day of July, 2025.