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Facts
The Assessee filed appeals against the orders of the CIT(A) which dismissed the appeals for non-prosecution. The Assessee claimed that opportunities were not sufficient and argued based on a similar case where the Tribunal restored the appeal. The Departmental Representative argued for dismissal as the Assessee did not appear.
Held
The Tribunal held that the CIT(A) dismissed the appeals for non-prosecution without adjudicating the grounds. Therefore, the impugned orders were set aside, and the issues were remanded to the CIT(A) to decide afresh after providing an opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in dismissing the appeals for non-prosecution without adjudicating the grounds of appeal, and whether the matter should be remanded for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, DELHI
Before: SHRI YOGESH KUMAR U.S. & SHRI MANISH AGARWAL
(A.Y 2018-19) (A.Y 2019-20) Anita Shokeen Vs Income Tax Officer C-105, Dream Apartment, Plot Jhandewalan No. 14, Sector-22, Dwarka Delhi PAN: CHGPS8597H Appellant Respondent Assessee by Shri Pulkit Saini, Adv Revenue by Sh. Jitender Singh, CIT DR Date of Hearing 07/07/2025 Date of Pronouncement 09/07/2025 ORDER PER YOGESH KUMAR, U.S. JM: These captioned appeals are filed by the Assessee against the orders of the Commissioner of Income Tax (Appeals)-, (‘Ld. CIT(A)’ for short), New Delhi dated 11/01/2024pertaining to Assessment Year 2015-16 to 2019-20 respectively.
The Ld. Counsel for the Assessee submitted that the Ld. CIT(A) has dismissed the Appeals of the Assessee on the ground that the Assessee has not persuade the Appeal despite being granted several opportunities which is in violation of principals of natural justice.
The Assessee's Representative also brought to our notice on the order of the Tribunal dated 13/05/2025 passed in & 12/Del/2025 for Assessment Year 2013-14, wherein in the similar circumstances the Co-ordinate Bench of the Tribunal has restored the Appeal to the file of the Ld. CIT(A). Thus, the Ld. Assessee's Representative sought for allowing the captioned Appeals.
Per contra, the Ld. Departmental Representative submitted that despite providing sufficient opportunities, neither the Assessee nor the representative of the Assessee have appeared and participated in the proceedings before the Ld. CIT(A). Thus, the Ld. Department's Representative sought for dismissal of the Appeals of the Assessee.
We have heard both the parties and perused the material available on record. Considering the fact that the Ld. CIT(A) has dismissed the Appeals for non-prosecution without adjudicating the Grounds of Appeal of the Assessee in detail, the respective impugned orders of the Ld. CIT(A) is hereby set aside and the issue is remanded to the file of the Ld. CIT(A) with a direction to decide the Appeals afresh in accordance with law. Needless to say, the Assessee shall be provided with opportunity of being heard.
In the Result, Appeals of the Assessee are partly allowed for statistical purposes.