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Facts
The assessee filed multiple appeals against the orders of the Ld. Commissioner of Income Tax (Appeals) for several assessment years. The Ld. CIT(A) had dismissed these appeals ex-parte as the assessee or their representative failed to appear for hearings.
Held
The Income Tax Appellate Tribunal (ITAT) observed that the CIT(A) dismissed the appeals ex-parte without a detailed adjudication of the grounds of appeal. To ensure substantial justice, the ITAT set aside the CIT(A)'s orders and remanded the matters back to the Ld. CIT(A) for fresh adjudication on merits, with a direction to provide the assessee with an opportunity of being heard.
Key Issues
The key issue was whether the Ld. CIT(A) was justified in dismissing the assessee's appeals ex-parte without a detailed adjudication of the grounds of appeal.
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.