What did the Tribunal hold?

The ITAT held that the CIT(A) failed to follow the mandatory requirement of mentioning points for determination and reasons for decision, even when the assessee was absent. Therefore, the CIT(A)'s order was unsustainable.

The assessee's appeal before the CIT(A) was dismissed for non-compliance despite multiple opportunities. The assessee then appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) is required to provide reasons for decision even when the assessee fails to appear. Whether an appeal can be dismissed as unadmitted without proper reasoning.

Shri Kalpeshkumar M Vaghasiya… vs ITO | s.250(6) | ITAT Surat 2019

Income Tax Appellate Tribunal, SURAT BENCH, SURAT

Before: SHRI BHAVNESH SAINI & SHRI O.P.MEENA

For Respondent: Shri Prasoon Kabra – Sr.DR

Hearing: 16.05.2019

Page 1 of 2 Shri Kalpeshkumar M Vaghasiya Vs. ITO, Ward-1(2)(2), Surat /ITA No.579/SRT/2018 आयकर अपील�य अ�धकरण,सुरत �यायपीठ, सुरत IN THE INCOME TAX APPELLATE TRIBUNAL SURAT BENCH, SURAT BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI O.P.MEENA, ACCOUNTANT MEMBER आ.अ.सं./I.T.A.No.579/SRT/2018 �नधा�रण वष�/Assessment Year : 2014-15 Shri Kalpeshkumar M Vaghasiya, Vs The Income Tax Officer, A/1 Satyam Building Diamond Park, . Ward-1(2)(2), Surat. Station Road, Sachin Choryasi, Surat – 394 520. [PAN: ACTPV 9244 L] अपीलाथ� Appellant ��यथ�/Respondent �नधा�रती क� ओर से /Assessee by: Shri Rasesh Shah – CA राज�व क� ओर से /Revenue by: Shri Prasoon Kabra – Sr.DR

सुनवाई की तारीख/ Date of hearing: 16.05.2019 उ�घोषणा क� तार�ख/Pronouncement on: 16.05.2019 आदेश /O R D E R PER BHAVNESH SAINI, JM: This appeal by the assessee has been directed against the order of 1. Learned Commissioner of Income Tax(Appeals) [ld.CIT(A)]-2, Surat dated 16.07.2018 for assessment year 2014-15.

The Learned CIT(A) noted in the impugned order that assessee 2. was provided several opportunities for hearing of the appeal, but no compliance has been made. The ld.CIT(A), therefore noted that assessee is no interested in prosecuting the appeal. Therefore, appeal of the assessee was dismissed as unadmitted.

After considering rival submissions we are of the view the matter 3. requires reconsideration at the level of ld.CIT(A). According to Section

Page 2 of 2 Shri Kalpeshkumar M Vaghasiya Vs. ITO, Ward-1(2)(2), Surat /ITA No.579/SRT/2018 250(6) of the Income Tax Act, the Learned CIT(A) is required to mention point for determination and reasons for decision in the appellate order while disposing of the appeal of the assessee. Even if the assessee did not appear before the Learned CIT(A), the above rule shall have to be followed. Thus, the order of Learned CIT(A) cannot be sustained in Law. We, accordingly set-aside the impugned order and restore appeal of the assessee to the file of the Learned CIT(A) with a direction to re-decide the appeal of the assessee on merits giving reasons for decision in the appellate order by giving reasonable sufficient opportunity of being heard to the assessee.

In the result, appeal of the assessee is allowed for statistical 4. purpose.

The order pronounced in the open court 16-05-2019. 5. Sd/- Sd/- (O.P.MEENA) (BHAVNESH SAINI) (लेखासद�यकेसम� /ACCOUNTANT MEMBER) (�याियकसद�यतथा/JUDICIAL MEMBER) सुरत/ Surat, �दनांक Dated: 16th May , 2019/S.Gangadhara Rao, Sr.PS Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT. By order / / TRUE COPY / / Assistant Registrar, Surat

SHRI KALPESHKUMAR M VAGHASIYA,SURAT vs. INCOME TAX OFFICER,WARD -1(2)(2), SURAT

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