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Facts
The assessee filed appeals against the order of the CIT(A) who dismissed the appeals in limine due to non-prosecution. The CIT(A) had not decided the issue on merit, but sustained the addition based on the Assessing Officer's order.
Held
The Tribunal held that the CIT(A) had not decided the issue on merit and directed the CIT(A) to provide an opportunity to the assessee to be heard and decide the issue on merits.
Key Issues
Whether the CIT(A) erred by dismissing the appeal in limine without deciding on merits, and if an opportunity for hearing should be granted to the assessee.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘A’: NEW DELHI
Before: SHRI SATBEER SINGH GODARA & SHRI S.RIFAUR RAHMAN
(Assessment Year: 2014-15) Anita Shokeen, vs. ITO, C-105, Dream App. Plot No.14, Sector 22, Dwarka, New Delhi – 110 075. (PAN : CHGUPS8597H) (APPELLANT) (RESPONDENT) ASSESSEE BY : None REVENUE BY : Shri Rajesh Kumar, CIT DR Date of Hearing : 13.05.2025 Date of Order : 13.05.2025 O R D E R PER Bench :
1. 1. The assessee has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)-29, New Delhi [“Ld. CIT(A)”, for short] dated 11.01.2024 for the AYs 2013-14 & 2014-15.
2. None appeared on behalf of the assessee. We proceeded to adjudicate the issue with the assistance of ld. DR of the Revenue.
3. At the time of hearing, we observed that the ld. CIT (A) decided the issue against the assessee by observing that assessee has not pursued the appeal & 12/DEL/2025 despite being granted several opportunities. He proceeded to adjudicate by relying on several decisions on the subject of non-prosecution and, he dismissed the appeal in limine. We observed that that ld. CIT (A) has not decided the issue on merit and sustained the addition relying on the order of the Assessing Officer 4. On the other hand, ld. DR for the Revenue relied on the orders of the authorities below.
Considered the submissions of the ld. DR of the Revenue and material placed on record. We observed that the addition was sustained by the ld. CIT (A) relying on the order of Assessing Officer ex-parte. Therefore, in the interest of justice, 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 appeals filed by the assessee are allowed for statistical purposes.