AMJ ENTERPRISES,DELHI vs. DEL-W-(57)(2), NEW DELHI
What did the Tribunal hold?
The Tribunal held that while the grounds of appeal were discussed, the CIT(A) had no option but to dismiss the appeal due to non-prosecution. However, in the interest of justice, the matter was sent back to the CIT(A) to decide the issue afresh after providing the assessee with a reasonable opportunity of being heard.
What were the facts?
The assessee filed an appeal against an order of the Commissioner of Income Tax (Appeals) [CIT(A)] which dismissed the appeal on account of non-prosecution. The original assessment order was passed under Section 147 r.w.s. 144 r.w.s. 144B of the Income Tax Act for the assessment year 2017-18.
What were the issues?
Whether the CIT(A) was justified in dismissing the appeal for non-prosecution, and if the matter should be remanded for fresh adjudication after providing a proper opportunity of being heard to the assessee.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI “C” BENCH: NEW DELHI
Before: SHRI MAHAVIR SINGH & SHRI MANISH AGARWAL
ORDER
PER MANISH AGARWAL, AM :
The present appeal has been filed by the assessee seeking to assail the First Appellate order dated 03.02.2025 of Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (“NFAC”), Delhi [“Ld.CIT(A)”] in Appeal No.NFAC/2016-17/10253723 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 15.05.2023 passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act pertaining to assessment year 2017-18.
At the outset, it is seen that the Ld.CIT(A) has dismissed the appeal on account of non-prosecution. Though the grounds of appeal
taken, were discussed however, in the absence of the submissions made and explanation tendered. The Ld.CIT(A) has no option but to dismiss the grounds of appeal taken by the assessee.
3. We have heard the contentions of both parties and perused the material available on record. However, looking to the facts of the case and in the interest of justice, the matter is sent back to the file of Ld.CIT(A) to decide the issue afresh after providing reasonable opportunity of being heard to the assessee. The assessee is also directed to participate in the appellate Page | 1 proceedings before the Ld.CIT(A) and file necessary submissions in support of the grounds of appeal taken. It is hereby, clear that in case, the assessee has again fail to respond, the Ld.CIT(A) can proceed in accordance with law.
4. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 14.05.2025.
More judgments on Section 147
- ACIT Central Bilaspur, Bilaspur vs Arun Kumar Agrawal, SaktiITSSA 26/RPR/2025[2018-19]Status: Disposed21 Oct 2026AY 2018-19
- Vinod Agrawal, Kawardha vs Assisstant Commissioner of Income Tax…ITA 666/RPR/2026[2019-20]Status: Heard21 Oct 2026AY 2019-20
- Sar Business Tradelink Private Limited… vs Income Tax Officer, Ward - 1(2), RaipurITA 599/RPR/2026[2014-15]Status: Heard21 Oct 2026AY 2014-15
- Tarunaben Maganlal Bhut, Navagam vs ITO Ward 2(2)(1), RajkotITA 673/RJT/2026[2024-25]Status: Disposed21 Oct 2026AY 2024-25
- Neo Incorporation, Rajkot vs DCIT Circle- 1(2), RajkotITA 471/RJT/2026[2012-2013]Status: Disposed21 Oct 2026AY 2012-2013
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