INDRA MOHAN GUPTA,AMROHA vs. ITO WARD - 1(4), AMROHA

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ITA 290/DEL/2020Status: DisposedITAT Delhi28 April 2022AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) should have decided the appeal on merits instead of dismissing it for non-prosecution. The appeal is restored to the CIT(Appeals) for a decision on merits.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed for non-prosecution. The assessee did not appear for the hearing before the ITAT.

What were the issues?

Whether an appeal can be dismissed for non-prosecution without deciding on merits. The proper procedure for handling non-appearance of the assessee before the appellate authority.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 148

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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: 28/04/2022

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), Moradabad, [hereinafter referred to CIT (Appeals)] for the assessment year 2015-16 arising out of the assessment order passed under Section 143(3) read with Section 148 of the Income Tax Act, 1961 (the Act) in dismissing the appeal for non-prosecution. 1

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.

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 : 28/04/2022.

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