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Facts
The assessee filed three separate appeals against orders of the NFAC for AYs 2013-14, 2015-16, and 2017-18. The CIT(A) dismissed these appeals 'in limine' without adjudicating on merits, despite the assessee not attending all proceedings.
Held
The Tribunal held that the CIT(A) should have decided the appeals on merits, even if the assessee was absent. Therefore, the appeals were restored to the CIT(A) for a decision on merits after providing a fair hearing.
Key Issues
Whether the CIT(A) erred in dismissing appeals 'in limine' without deciding on merits, and whether the Tribunal should restore the appeals for fresh adjudication.
Sections Cited
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Income Tax Appellate Tribunal, “D” BENCH, MUMBAI
Before: SHRI SAKTIJIT DEY, HON’BLE & SHRI NARENDRA KUMAR BILLAIYA, HON’BLE
PER NARENDRA KUMAR BILLAIYA, AM: I.T.A. No. 1454/Mum/2025, I.T.A. No. 1500/Mum/2025 & I.T.A. No. 1501/Mum/2025 are three separate appeals by the assessee against three separate orders of the NFAC, Delhi [hereinafter “the ld. CIT(A)”] pertaining to AYs 2013-14, 2015-16, 2017-18. I.T.A. No. 1454/Mum/2025 I.T.A. No. 1501/Mum/2025
2
Since common issues are involved in the captioned appeals, they were heard together and are disposed off by this common order for the sake of convenience and brevity.
We have carefully perused the impugned order of the ld. CIT(A). We find that though several opportunities were given by the ld. CIT(A) to the assessee, yet the ld. CIT(A) has dismissed the captioned appeals in limine without going into the merits of the case.
In our considered opinion, even if the assessee was not attending the appellate proceedings, it was incumbent upon the ld. CIT(A) to decide the appeal on merits of the case. Therefore, in the interest of justice, we deem it fit and proper to restore the captioned appeals to the file of the ld. CIT(A) with a direction to decide the appeals on merits of the case after affording reasonable and adequate opportunity of being heard to the assessee.
In the result, appeals of the assessee are allowed for statistical purposes. Order pronounced in the Court on 1st May, 2025 at Mumbai. (SAKTIJIT DEY) (NARENDRA KUMAR BILLAIYA) VICE-PRESIDENT ACCOUNTANT MEMBER Mumbai, Dated 01/05/2025 *SC SrPs *SC SrPs *SC SrPs *SC SrPs I.T.A. No. 1500/Mum/2025 आदेश की "ितिलिप अ"ेिषत/Copy of the Order forwarded to : अपीलाथ" / The Appellant
""थ" / The Respondent 2. संबंिधत आयकर आयु" / Concerned Pr. CIT 3. 4. आयकर आयु" अपील ( ) / The CIT(A)- िवभागीय "ितिनिध ,आयकर अपीलीय अिधकरण, मुंबई /DR,ITAT, Mumbai, 5. 6. गाड" फाई/ Guard file.
आदेशानुसार/ BY ORDER