AMIT KUMAR KANSAL,GURGAON vs. ITO, WARD-1(1), GURGAON
What did the Tribunal hold?
The Tribunal held that the CIT(A)'s order was not sustainable as it was passed ex-parte without adjudicating on merits. The matter was restored to the CIT(A) for fresh adjudication after providing a proper opportunity of hearing.
What were the facts?
The assessee preferred an appeal before the CIT(A) for AY 2015-16. The CIT(A) passed an ex-parte order dismissing the appeal for want of prosecution.
What were the issues?
Whether an ex-parte order by the CIT(A) dismissing an appeal for want of prosecution is sustainable in law.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH, ‘SMC’: NEW DELHI
order dated 15.12.2021 of the Ld. Commissioner of Income Tax (Appeals)
National Faceless Appeal Centre [hereinafter referred to as CIT(A)], pertaining to AY 2015-16.
No one has put in appearance on the date of hearing despite notices issued. Therefore, I proceeded to decide the appeal on merit after hearing the Ld. DR and after going through the record.
A perusal of the impugned order reveals that the same is an ex-parte order. The appeal of the assessee has been dismissed by the ld. CIT(A) for want of prosecution. The Ld. CIT(A) has not passed the order on merits, which he was supposed to do as per the requirement of law. In view of this, the order of the Ld. CIT(A) is not sustainable and the same is set-aside. The matter is restored to the file of the ld. CIT(A) for fresh adjudication with direction a to pass the order in the appeal of the assessee on merit after giving proper opportunity of hearing to the assessee to represent his case. With the above observation, the appeal of the assessee is treated as allowed for statistical purpose.
In the result, the appeal of the assessee is treated as allowed for statistical purposes.
Order pronounced in the open Court on 22.06.2022.
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