PINKU PANDEY,ALLAHABAD vs. INCOME TAX OFFICER, RANGE-I(3), ALLAHABAD

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ITA 189/ALLD/2018Status: DisposedITAT Allahabad15 November 2019AY 2005-062 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal found that the CIT(A) did not provide a proper opportunity for hearing and failed to decide the appeal on merits. Therefore, the case was remitted back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee disputed the service of notices, and the CIT(A) dismissed the appeal ex-parte without a detailed discussion of the assessment order's findings.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without affording a proper opportunity of hearing and without deciding the appeal on merits.

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Income Tax Appellate Tribunal, ALLAHABAD BENCH, ALLAHABAD

Before: SHRI. A. D. JAIN & SHRI T. S. KAPOOR

For Appellant: Shri L. K. Jaiswal, Advocate
For Respondent: Shri A. K. Singh, D.R

PER A. D. JAIN, V.P.: This is assessee’s appeal against the order of the ld. CIT(A), Allahabad, dated 17/11/2016 for assessment year 2005- 06. 2. By virtue of the impugned order, the ld. CIT(A) has dismissed the assessee’s appeal for non prosecution, observing that there is no valid reason to interfere with the findings given by the Assessing Officer. According to the CIT(A), his office had issued five notices to the assessee, but no date of service of notice and the date for compliance has been mentioned by the ld. CIT(A) in his order. He summarily dismissed the appeal of the assessee ex-parte qua the assessee. Such service of notice has, however, been disputed by the assessee. 3. Heard. We find that the CIT(A) has dismissed the appeal without providing proper opportunity to the assessee. Moreover,

ITA No.189/ALLD/2018 Page 2 of 2

he has not decided the appeal after discussing in detail, his reasons for agreeing with the assessment order. In this view of the matter, another opportunity of hearing requires to be given to the assessee to represent her case fully before the ld. CIT(A). Even otherwise, it is trite [‘S. Velu Palandar Vs. DCIT’ 83 ITR 683 (Mad.) and ‘Ms. Swati Pawa vs. Dy. CIT’, 175 ITD 622 (Del)] and incumbent on the ld CIT(A) to decide an appeal on merit even in the absence of any representation before them. 4. In view of the above, the matter is remitted to the file of the ld. CIT(A) to be decided afresh on merit, in accordance with law, on affording due and adequate opportunity of hearing to the assessee. The assessee, no doubt, shall cooperate in the fresh proceedings before the ld. CIT(A). All pleas available under the law shall remain so available to the assessee. Ordered accordingly. 5. In the result, for statistical purposes, the appeal is treated as allowed. Order pronounced in the open Court on 19/11/2019.

Sd/- Sd/- [T. S. KAPOOR] [A. D. JAIN] ACCOUNTANT MEMBER VICE PRESIDENT DATED:19/11/2019 JJ:1811 Copy forwarded to: 1. Appellant 2. Respondent 3. CIT(A) 4. CIT 5. DR By order Assistant Registrar

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