Loading judgment…
Facts
The assessee filed an appeal against the order of the CIT(A) who dismissed the appeal ex-parte for the Assessment Year 2013-14, citing non-appearance and non-utilization of opportunities by the assessee. The assessee contended they had reasons for not appearing and sought an opportunity to be heard.
Held
The Tribunal observed that the CIT(A) dismissed the appeal without deciding the issues on merit. In the interest of justice, the Tribunal directed the CIT(A) to grant the assessee another opportunity of being heard on merit.
Key Issues
Whether the dismissal of appeal by CIT(A) without deciding on merit was justified, and if the assessee should be granted another opportunity to present their case.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘C’: NEW DELHI
(Assessment Year: 2013-14) ISR Exports Private Limited, vs. ITO, Ward 12 (4), D-1/24, Vasant Vihar, New Delhi. New Delhi – 110 057. (PAN : AABCI8032N) (APPELLANT) (RESPONDENT) ASSESSEE BY : Ms. Ragini Handa, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 29.04.2025 Date of Order : 21.05.2025 O R D E R
PER S.RIFAUR RAHMAN,ACCOUNTANT MEMBER :
The assessee has filed appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 15.05.2022 for the Assessment Year 2013-14.
At the time of hearing, ld. AR for the assessee brought to our notice that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal despite being granted several opportunities and the details are given in the first appellate order and by relying on several decisions, he dismissed the appeal. He submitted that ld. CIT (A) has not decided the issue on merit and prayed that this issue may be remitted back to the ld. CIT(A) with the prayer to give an opportunity of being heard to the assessee. He submitted that there are reasons for assessee for not appearing before the first appellate authority.
On the other hand, ld. DR for the Revenue objected to the submissions of the ld. counsel for the assessee and submitted that assessee has not utilised several opportunities granted by ld. CIT (A).
Considered the rival submissions and material placed on record. We observed that the ld. CIT (A) dismissed the appeal ex-parte and not decided the issues on merit. Accordingly, in our considered view and in the interest of justice, assessee should be given one more opportunity of being heard on merit. Therefore, we direct ld. CIT (A) to give an opportunity of being heard to the assessee and decide the issue on merit as per law. We also direct assessee to make proper submissions and appear before the ld.CIT (A) on the date of hearing and cooperate with the tax authorities. Accordingly, the appeal filed by the assessee is allowed for statistical purposes.