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Facts
The Assessee filed multiple appeals against orders of the Ld. CIT(A) for Assessment Years 2013-14 to 2019-20. The Ld. CIT(A) had dismissed these appeals ex-parte due to the non-appearance of the Assessee's representative.
Held
The ITAT observed that the Ld. CIT(A) had not adjudicated the appeals on merits. To ensure substantial justice, the ITAT set aside the orders of the Ld. CIT(A) and remanded the cases for fresh adjudication, directing the Ld. CIT(A) to provide the Assessee a fair opportunity of being heard.
Key Issues
The primary issue was whether the Ld. CIT(A) erred in dismissing the appeals ex-parte without considering the merits, and if the matters should be remanded for a fresh decision.
Sections Cited
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Income Tax Appellate Tribunal, DELHI
ORDER
PER YOGESH KUMAR, U.S. JM:
The present appealsare filed by the Assessee against the orders of Ld. Commissioner of Income Tax (Appeals)-23 (‘Ld. CIT(A)’ for short), New Delhi dated 29/04/2023 and 29/04/2023 for Assessment Year A.Y 2013-14 and 2014-15, order dated 01/05/2023 for Assessment Year 2016-17, 25/05/2023 forA.Y 2017-18, order01/05/2023 for Assessment Year A.Y 2018-19 and order dated 29/04/2023 for A.Y 2019-20, wherein the Ld. CIT(A) has dismissed the Appeals of the Assessee ex-parte.
None appeared for the Assessee, even though the Vakalatnama has been filed on behalf the Assessee, the Assessee's Representative remained absent. Considering the issue involved in the present Appeals, we deem it fit to hear the Ld. Departmental Representative and decide the captioned appeals.
The Ld. Departmental Representative vehemently submitted that even after providing sufficient opportunities, the Assessee remained absent before the Ld. CIT(A), therefore, the Ld. CIT(A) had no option but to dismiss the Appeal. Thus, relying on the orders of the Lower Authorities, Ld. Department's Representative sought for dismissal of the above Appeals.
We have heard the Ld. Departmental Representative andperused the material. As could be seen from the order of the Ld. CIT(A), all the first appeals have been dismissed ex-parte vide order impugned.
However, the Ld. CIT(A) has also not adjudicated all the grounds of Appeal of the Assessee in detail. Considering the above facts and circumstances, we are of the consider opinion that if the matter is restored to the file of the Ld. CIT(A) for deciding the Appeals afresh, substantial justice would be render. Accordingly, we set aside the orders of the Ld. CIT(A) and remand the matters to the file of the Ld. CIT(A) with a direction to decide the Appeals afresh in accordance with law on its merits. Needless to say that the Assessee shall be provided with opportunity of being heard as required under the law.
In the result, the Appeals of the Assessee in ITA Nos.
1976/Del/2023, 1977/Del/2023, 1978/Del/2023, 1979/Del/2023, 1980/Del/2023, 1981/Del/2023 are partly allowed for statistical purpose.