ADVANCE INDIA SHARES & SECURITIES PVT LTD,NEW DELHI vs. ITO WARD - 1(3), NEW DELHI

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ITA 8483/DEL/2019Status: DisposedITAT Delhi11 March 2021AY 2015-162 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) order dismissing the appeal for default, without deciding on merits, is not sustainable in law. The CIT(A) is required to decide appeals on merits and provide reasons for the decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for default as the assessee did not attend the appellate proceedings despite multiple opportunities. The assessee has now appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) can dismiss an appeal for default without deciding on merits, and whether the order needs to contain points for determination and reasons for the decision.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “SMC-2” NEW DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 11.03.2021

सुनवाईक�तारीख/ Date of hearing: 11.03.2021 11.03.2021 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER BHAVNESH SAINI, J.M.

This appeal by assessee has been directed against the order of Ld. CIT(A)-1, New Delhi dated 15.07.2019 for AY 2015-16.

2.

We have heard Ld. DR and perused the findings of the authorities below.

3. In this case, Ld. CIT(A) noted in the impugned order that various opportunities have been given to assessee to argue the appeal. However, assessee did not attend the appellate proceedings. Therefore, appeal of assessee was dismissed for default.

I.T.A.No.8483/Del/2019

3.

After considering the submission of the Ld. DR, we are of the view that matter requires reconsideration at the level of the Ld. CIT(A).

4.

According to section 250(6) of the I.T. Act, Ld. CIT(A) is required to mention point for determination and reasons for decision in the appellate order while deciding the appeal of the assessee. However, the Ld. CIT(A) instead of deciding the appeal on merits dismiss the appeal of assessee in default. The order of Ld. CIT(A), therefore, cannot be sustained in law.

5.

In view of the above, we set aside the impugned order and restore back the matter in issue to the file of Ld. CIT(A) with direction to re- decide the appeal of assessee on merits giving reasons for decision in the appellate order by giving reasonable sufficient opportunity of being heard to the assessee.

6.

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

Order pronounced in the open court on 11/03/2021

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