KAMLESH KUMARI,HOSHIARPUR vs. ITO WARD-DASUYA, DASUYA

ITA 669/ASR/2024Status: DisposedITAT Amritsar27 May 2026AY 2017-184 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is obliged to dispose of an appeal on merits and cannot dismiss it for non-prosecution. The CIT(A) must make further inquiry or direct the AO to do so and dispose of the appeal in writing with reasons.

What were the facts?

The assessee filed an appeal before the ITAT after a delay, which was condoned. The assessee contended that the CIT(A) passed an ex-parte order without adjudicating the grounds of appeal, despite multiple notices. The CIT(A) had dismissed the appeal for non-prosecution.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without adjudicating the grounds of appeal on merits. Whether the CIT(A) has the power to set aside an order and restore it to the AO for fresh adjudication.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, AMRITSAR BENCH “DB”, AMRITSAR

Before: SHRI Dr. DIPAK P. RIPOTE & SHRI UDAYAN DAS GUPTA

For Appellant: Shri J.S. Bhasin
For Respondent: Shri Charan Dass, Sr.DR

PER Dr. DIPAK P. RIPOTE, A.M : This is an appeal filed by the assessee against the order of the Ld.ADDL/JCIT(A)-10, Mumbai [Ld.CIT(A)], passed u/s. 250 of the Income Tax Act, 1961 (‘the Act’) for AY 2017-18 on 25-06-2024, emanating from the Assessment Order u/s 144 of the Act, dated 04-12-2019. 2. There was a delay of 104 days in filing appeal before this Tribunal.

We have perused the condonation petition filed by the assessee and observed that there was sufficient and reasonable cause for the delay.

Substantial justice is more important than procedural delays. No assessee is going to gain anything by delaying the appeal. Accordingly, we condone the

The order continues below.

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