MEKASTER INTERNATIONAL P.LTD,NEW DELHI vs. ITO, WARD-16(2), NEW DELHI

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ITA 2935/DEL/2018Status: DisposedITAT Delhi21 July 2022AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) was duty-bound to decide the appeal on merits as per Section 250(6) of the Income-tax Act. The appeal is restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for want of prosecution without any adjudication on merits. The assessee did not appear for the hearing before the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for want of prosecution without deciding on merits. The procedural correctness of the CIT(A)'s order.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH : E : NEW DELHI

Before: SHRI C.M. GARG & SHRI ANADEE NATH MISSHRA

For Respondent: Ms Ritu Singh Sharma, Sr. DR
Hearing: 19.07.2022Pronounced: 21.07.2022

ORDER

PER C.M. GARG, JM:

1.

This appeal filed by the assessee is directed against the order dated 30.01.2018 r.w. order dated 26.02.2018 of the CIT(A)-22, New Delhi, relating to assessment year 2013-14.

2.

None appeared on behalf of the assessee when the matter was called for hearing. On perusal of appeal record especially the first appellate order, we are of the view that the appeal can be adjudicated in absence of the assessee after hearing the arguments of the ld. Sr. DR. Therefore, we proceed to adjudicate the appeal ex parte qua the assessee.

3.

We find, in this case, the ld. CIT(A) has dismissed the appeal for want of prosecution by default without any adjudication on merits, whereas the ld.CIT(A) was duty-bound to decide the appeal on merits as per the provisions of sub-section (6) of section 250 of the Income-tax Act, 1961. The ld. Sr. DR also agreed to this proposition of law. Thus, this appeal is restored to the file of the ld.CIT(A) to decide the same on merits, after allowing due opportunity of hearing to the assessee.

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