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Facts
The assessee filed an appeal against the order of the Ld. CIT(A) which dismissed the appeal due to non-prosecution. The assessee did not appear before the CIT(A) despite opportunities. Similarly, no one appeared on behalf of the assessee before the Tribunal.
Held
The Tribunal decided to remand the matter back to the Ld. CIT(A) for a fresh adjudication. The assessee is directed to deposit a cost and participate in the proceedings with necessary submissions.
Key Issues
Whether the appeal should be decided on merits when the assessee failed to appear before the lower appellate authority and the Tribunal, and if so, under what conditions.
Sections Cited
250(6), 143(3)
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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 10.12.2024 of Ld. Commissioner of Income Tax (A)- 3, Noida [“Ld.CIT(A)”] in Appeal No.CIT(A), Noida-1/10804/2018-19 passed u/s 250(6) of the Income Tax Act, 1961 [“the Act”] arising from the assessment order dated 24.12.2018 passed u/s 143(3) of the Act pertaining to assessment year 2016-17.
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. Before us, none appeared on behalf of the assessee. 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. As the assessee has failed to respond despite of many opportunities provided by the Ld.CIT(A), thus the Page | 1 assessee is directed to deposit a cost of INR 5,000/- to the legal aid authority of Hon’ble Delhi High Court within a period of 30 days and produce the copy of receipt before the Ld.CIT(A). The assessee is also directed to participate in the appellate 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 partly allowed for statistical purposes. Order pronounced in the open Court on 13.05.2025.