SYED SHOEB ASHRAF,AMBEDKAR NAGAR vs. CIT(APPEALS), DELHI

ITA 20/ALLD/2023Status: DisposedITAT Allahabad15 September 2023AY 2011-124 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A)'s order dismissing the appeal for non-prosecution without deciding the merits was unsustainable. The matter was restored to the CIT(A) for fresh adjudication on merits after providing an opportunity to both parties.

What were the facts?

The assessee failed to appear before the CIT(A) despite multiple notices, leading to the dismissal of his appeal for non-prosecution. The CIT(A) did not adjudicate the issues on merits. The ITAT noted that the CIT(A) was required to decide all issues on merits.

What were the issues?

Whether the CIT(A) erred by dismissing the appeal for non-prosecution without adjudicating the issues on merits. Whether the CIT(A) complied with the requirement to decide all issues arising in the appeal on merits.

Which sections of the Income-tax Act were involved?

Section 144,Section 147,Section 148,Section 142(1),Section 145(3),Section 144A,Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ALLAHABAD BENCHES, ALLAHABAD

Before: SHRI ABY T. VARKEY & SHRI RAMIT KOCHAR

Hearing: 14.09.2023Pronounced: 15.09.2023

PER SHRI RAMIT KOCHAR, ACCOUNTANT MEMBER:

This appeal, filed by assessee, arising out of the appellate order dated 13.12.2022 passed by learned Commissioner of Income-tax (Appeals) (National Faceless Appeal Centre (NFAC)(DIN & Order No. ITBA/NFAC/S/250/2022- 23/1047968275(1)-Appeal No. CIT(A), Faizabad/10123/2017-18)(hereinafter called “the CIT(A)”) for assessment year 2011-12,which appeal in turn has arisen from assessment order dated 18.12.2017 passed by learned Income Tax Officer,Ambedkar Nagar,U.P.(hereinafter called “the AO”).

2.

The assessee has raised following grounds of appeal in memo of appeal filed with Income Tax Appellate Tribunal, Allahabad Bench, Allahabad:-

“1-Because it is well settled that exparte asses

The order continues below.

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