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Facts
The assessee's appeal was dismissed by the NFAC due to non-prosecution, without deciding the case on merits. The assessee is appealing this order.
Held
The tribunal held that dismissing an appeal solely on grounds of non-prosecution without deciding on merits is not permissible. The case was remitted back to the CIT(A) for a fresh decision on merits.
Key Issues
Whether an appeal can be dismissed for non-prosecution without considering the merits of the case?
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “SMC’’ : NEW DELHI
Asstt. Year : 2012-13 Tara Bhakuni, vs. Income Tax Officer, H.No. 119/G, Shakti Khand, Ward 2(2)(4), Indrapuram, Ghaziabad Ghaziabad Uttar Pradesh (PAN: AJQPB3585N) (Appellant) (Respondent) Appellant by : Shri Sunjeev Batra, Adv. & Sh. Kailash Khemani, CA Respondent by : Shri Sangeet Bansal, Sr. DR Date of Hearing 04.08.2025 Date of Pronouncement 04.08.2025 ORDER This appeal by the assessee is emanating from the order dated 07.4.2025 of the NFAC, Delhi in Appeal No. ITBA/NFAC/s/250/2025-26/1075512055(1) relating to assessment year 2012-13.
At the outset, it is submitted by the Ld. AR that in appeal Ld. CIT(A) has dismissed the appeal on account of non-prosecution and even without deciding the same on merits. Ld. DR relied upon the orders of the authorities below.
I have heard both the parties and perused the records. Upon careful consideration, I find that Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution and even not decided the same on merits of the case, which is not permissible in the eyes of law. In view of the factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the ld. CIT(A) with the directions to decide the same afresh on merits, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings.