ANIL KUMAR BHATI,NOIDA vs. ACIT, CIRCLE-1, NOIDA

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ITA 2523/DEL/2018Status: HeardITAT Delhi08 December 2021AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should have decided the appeal on merits. Therefore, the matter was set aside to the CIT(A) for a decision on merits after providing a hearing opportunity.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine due to non-prosecution. The assessee did not appear before the ITAT either. The ITAT reviewed the CIT(A)'s order.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal in limine without deciding on merits. The need for the CIT(A) to provide a reasonable opportunity of hearing.

AI-generated summary — verify with the full judgment below

Before: SH. AAKASH DEEP JAIN & SH. N. K. BILLAIYA

Hearing: 08/12/2021Pronounced: 08/12/2021

This appeal by the assessee is preferred against the order of the CIT(A)-1, Noida dated 30.06.2017 pertaining to A.Y. 2014-15.

2.

The sum and substance of the grievance of the assessee is that the CIT(A) erred in dismissing the appeal in limine.

3.

None appeared on behalf of the assessee. We heard the DR and have carefully perused the order of the first appellate authority. We find that the CIT(A) has confirmed the impugned assessment order in view of non prosecution of the appeal by the assessee.

4.

We are of the considered opinion that the CIT(A) ought to have decided the appeal on merits of the case. Therefore, in the interest of justice and fair play we set aside the appeal to the files of the CIT(A). The CIT(A) is directed to decide the appeal on merits of the case after giving reasonable and sufficient opportunity of being heard to the assessee.

5.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

6.

Decision announced in the open court in the presence of Ld. DR on 08.12.2021.

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