DAMODAR PRASAD SHARMA,NEW DELHI vs. ACIT CIRCLE-61(1), NEW DELHI

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ITA 9392/DEL/2019Status: DisposedITAT Delhi22 June 20223 pages
AI SummaryRemanded

What did the Tribunal hold?

The CIT(A) ought to have decided the appeal on merits after providing a reasonable opportunity of being heard. The tribunal restored the appeal to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) in limine because it was initially filed manually and later filed electronically with a delay. The assessee is aggrieved by this dismissal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine for procedural filing defects instead of deciding on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI

Before: SH N. K. BILLAIYA & SH. YOGESH KUMAR US

Hearing: 22/06/2022Pronounced: 22/06/2022

Appellant None Respondent Sh. R. S. Yadav, Sr. DR Date of hearing: 22/06/2022 Date of Pronouncement: 22/06/2022 ORDER

PER N.K. BILLAIYA, AM:

1.

This appeal by the assesee is preferred against the order of the CIT(A)-20, New Delhi dated 23.09.2019 pertaining for A.Y.2014-15.

2.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine stating that the appeal should have been filed electronically.

3.

We have carefully perused the order of the CIT(A) dated 23.09.2019. We find that the CIT(A) dismissed the appeal since originally it was filed manually and when it was filed electronically there was a delay.

4.

In our considered opinion that the CIT(A) ought to have decided the appeal on merits of the case after giving a reasonable and sufficient opportunity of being heard to the assessee. In the interest of justice we restore this appeal to the files of the CIT(A) with a direction to the CIT(A) to decide the appeal on merits of the case after affording a reasonable and sufficient opportunity of being heard to the assessee.

5.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

6.

Decision announced in the open court on 22.06.2022.

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