ATEET GUPTA,GHAZIABAD vs. ITO, WARD-58(2), NEW DELHI

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ITA 1474/DEL/2019Status: DisposedITAT Delhi08 March 2022AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should have provided an opportunity to the assessee to file the appeal electronically and then decide on merits. The appeal was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed in limine by the CIT(A) for not being filed electronically. The assessee did not appear before the ITAT despite notice.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without providing an opportunity to rectify the filing defect.

AI-generated summary — verify with the full judgment below

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

Before: SH. N. K. BILLAIYA & SH. C.N. PRASAD

Hearing: 08/03/2022Pronounced: 08/03/2022

This appeal by the assessee is preferred against the order of the CIT(A)-19, New Delhi dated 27.10.2017 pertaining to A.Y.2013-14.

2.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal of the assessee in limine without providing due and adequate opportunity of hearing.

3.

None appeared on behalf of the assessee inspite of notice. We decide to proceed exprate.

4.

The DR was heard at length and placed strong reliance on the order of the CIT(A).

5.

We have carefully perused the order of the First Appellate Authority. We find that the FAA has dismissed the appeal in limine because the appeal was not filed electronically.

6.

We are of the considered view that CIT(A) ought to have given opportunity to the assessee to file the appeal in electronic form and ought to have decided the appeal on merits of the case.

7.

Therefore, in the interest of justice and fair play we restore the appeal to the files of the CIT(A). The assessee is directed to file the appeal afresh in electronic form and the CIT(A) is directed to decide the appeal afresh after giving a reasonable and sufficient opportunity to the assessee.

8.

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

9.

The order is pronounced in the open court on 08.03.2022 in the presence of Ld. DR.

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