MANOJ KUMAR,GREATER NOIDA (U.P) vs. ITO,WARD-2(2), NOIDA, NOIDA

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ITA 1537/DEL/2021Status: DisposedITAT Delhi25 May 2022AY 2010-20113 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The tribunal held that in the interest of justice, the appeal should be restored to the CIT(Appeals) for a decision on merits. The CIT(Appeals) is directed to provide the assessee with an adequate opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed for non-prosecution due to the assessee's absence and an incomplete address. The ITAT noted that the CIT(Appeals) should have decided the appeal on merits.

What were the issues?

Whether the CIT(Appeals) was justified in dismissing the appeal for non-prosecution instead of deciding it on merits. The issue of providing adequate opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, [ DELHI BENCH “S.M.C.” NEW DELHI ]

Before: SHRI CHALLA NAGENDRA PRASAD, S.M.C.

For Respondent: Shri Om Parkash, Sr. D. R.;
Hearing: 17/05/2022

आदेश / O R D E R PER C. N. PRASAD, J.M. :

1.

This appeal is filed by the assessee against the order of the ld. Commissioner of Income Tax (Appeals)-1, Noida, [hereinafter referred to CIT (Appeals)] for the assessment year 2010-11 arising out of the assessment order passed under Section I.T.A. No. 1537/Del/2021 144 read with Section 147 of the Income Tax Act, 1961 (the Act) in dismissing the appeal for non-prosecution.

None appeared on behalf of the assessee on 16th February, 2. 2022 and 17th May, 2022. Notice sent by Speed Post returned un-served from the Postal authorities with the remark “Incomplete address / Adhura Pata”. The notices were sent to the assessee at the address given in Form No. 36. The appeal is disposed of on hearing the ld. DR on merits.

3.

On perusal of the order of the ld. CIT (Appeals) it is observed that the appeal of the assessee was dismissed by the ld. CIT (Appeals) for non-prosecution. The appeal was dismissed ex-parte by the ld. CIT (Appeals) for want of prosecution.

4.

In the interest of justice, the ld. CIT (Appeals) should have disposed of the appeal on merits rather than dismissing the appeal for non-prosecution. Therefore, in the interest of justice this appeal is restored back to the file of the ld. CIT (Appeals) who shall decide the appeal on merits in accordance with law, after providing adequate opportunity of being heard to the assessee.

5.

In the result, the appeal of the assessee is allowed, for statistical purposes.

Order pronounced in the open court on : 25/05/2022.

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