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Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,
Before: SMT DIVA SINGH
The present appeal has been filed by the assessee wherein the
correctness of the order dated 15.12.2016 of CIT(A)-2 Gurgaon pertaining to
2012-13 assessment year is assailed on various grounds.
However, at the time of hearing, none was present for and on behalf
of the assessee. However, an application requesting adjournment was
moved.
Considering the fact that the impugned order is an exparte order
wherein the appeal of the assessee is dismissed for non –representation, it
was deemed appropriate to proceed with the present appeal exparte qua
the appellant-assessee on merits.
The ld Sr. DR was required to support the order passed.
The record shows that before the ld. CIT(A), adjournment applications
were moved. However, on 10.11.2016, the assessee failed to appear leading
to the dismissal of the assessee’s appeal relying upon the decision of the
Hon'ble Apex Court in the case of B.N. Bhattachargee, 118 ITR 461 [Supreme
Court] holding that the assessee is not interested in pursuing the appeal.
The order, accordingly, cannot be upheld.
Considering the fact that the grievance of the assessee exists, it was
deemed appropriate to set aside the impugned order back to the file of the
ld. CIT(A) with a direction to pass a speaking order in accordance with law
after giving a reasonable opportunity of being heard to the assessee.
While so directing, it is made clear that the assessee in its own
interest should ensure full and proper participation before the First
Appellate Authority and not to abuse the trust reposed in him. At the same
time it is made clear that in the eventuality of the abuse of the trust
reposed the Ld. CIT(A) shall be at liberty to pass an order in accordance
with law on the basis of material available on record. Said order was
pronounced in the open court at the time of hearing itself.
Accordingly, the appeal filed by the assessee is allowed for statistical
purposes. Said order was pronounced in open court on 26th October, 2022.
Sd/-
(DIVA SINGH) JUDICIAL MEMBER Dated: 26.10.2022
VL