LIBRA FINANCE PVT LTD,NEW DELHI vs. ITO WARD - 15(3), NEW DELHI

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ITA 6783/DEL/2019Status: DisposedITAT Delhi20 May 2022AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The ITAT noted that the CIT(A) should have decided the appeal on merits rather than dismissing it for non-appearance.

What were the issues?

Whether an appeal should be dismissed for non-prosecution without deciding on merits, and the proper procedure for handling non-prosecution of appeals.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

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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: 22/04/2022

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)-5, New Delhi, [hereinafter referred to CIT (Appeals)] for the assessment year 2011-12 arising out of the assessment order passed under Section 144 / 147 of the Income Tax Act, 1961 (the Act) in dismissing the appeal for non-prosecution.

2.

In spite of issue of notice none appeared. 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) applying the decision of Delhi Bench in the case of CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Del).

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 : 20/05/2022.

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