GITANJALI SACHDEVA,NEW DELHI vs. ITO, WARD- 33(2), NEW DELHI

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ITA 7346/DEL/2019Status: DisposedITAT Delhi01 February 2021AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) cannot dismiss an appeal for default without deciding it on merits. The CIT(A) is required to provide reasons for their decision as per Section 250(6) of the IT Act.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for default as the assessee did not appear for hearings. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether an appeal can be dismissed for default by the CIT(A) without deciding on merits. Whether the CIT(A) order is sustainable in law if it lacks reasons for 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 BENCHES “SMC-1” : DELHI

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

Hearing: 21.01.2021Pronounced: 01.02.2021

PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-11, New Delhi, Dated 11.07.2019, for the A.Y. 2011-2012.

2.

None present on behalf of the assessee despite notifying the date of hearing.

1.

2 ITA.No.7346/Del./2019 Smt. Gitanjali Sachdeva, New Delhi. 3. We have heard the Ld. D.R. through video conferencing and perused the findings of the authorities below.

4.

The Ld. CIT(A) noted certain dates of hearing when assessee did not appear to argue the appeal. The Ld. CIT(A) in the absence of assessee dismissed the appeal of assessee for default.

5.

In view of the above, it is clear that the Ld. CIT(A) did not decide the appeal of assessee on merits. According to Section 250(6) of the I.T. Act, 1961, the Ld. CIT(A) is required to mention point for determination and reasons for decision in his appellate order. Therefore, the Ld. CIT(A) cannot dismiss the appeal of assessee in default only. Without deciding the appeal on merit, the impugned Order of the Ld. CIT(A)-11, New Delhi, cannot be sustained in Law. We, therefore, set aside the impugned order of Ld. CIT(A)- 11, New Delhi and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee on merits by giving reasons for decision and in accordance with law, by giving reasonable and sufficient opportunity of being

3 ITA.No.7346/Del./2019 Smt. Gitanjali Sachdeva, New Delhi. heard to the assessee. Accordingly, appeal of the Assessee is allowed for statistical purposes.

6.

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

Order pronounced in the open Court.

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