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Facts
The assessee's appeal against the order of the CIT(A) for assessment year 2017-18 was listed for hearing. The assessee was absent on the hearing date, and a request for adjournment was made due to the need for preparation of paper books and submissions. The CIT(A) had previously dismissed the appeal for non-compliance with statutory notices.
Held
The Tribunal noted that the assessee was absent and had requested an adjournment. While the CIT(A) dismissed the appeal for non-compliance, the Tribunal found that the merits of the case were not adequately addressed. Therefore, the Tribunal remitted the matter back to the CIT(A) for readjudication.
Key Issues
Whether the CIT(A) adequately addressed the merits of the case when dismissing the appeal for non-compliance, and if not, whether the matter should be remitted for readjudication.
Sections Cited
147, 148, 143(3)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, ‘C’ BENCH: CHENNAI
Before: HON’BLE SHRI MANU KUMAR GIRI & HON’BLE SHRI AMITABH SHUKLA
Assessment Years: 2017-18 Gobraram Choudhary, Income Tax Officer, No.343-D, 1st Floor, Ganesh Complex Non-Corp Ward-1(4), Thomas Street, H.O. Coimbatore South, Coimbatore. Coimbatore, Tamil Nadu-641001, [PAN: AWUPG4629B] (अपीलार्थी/Appellant) (प्रत्यर्थी/Respondent) अपीलार्थी की ओर से/ Assessee by : None प्रत्यर्थी की ओर से /Revenue by : Ms.Anitha, Addl.CIT सुनवाई की तारीख/Date of Hearing : 17.06.2025 घोषणा की तारीख /Date of Pronouncement : 19.06.2025 आदेश / O R D E R PER AMITABH SHUKLA, A.M :
This appeal is filed by the assessee against the order bearing DIN & Order No.ITBA / APL / S / 250 / 2024-25 / 1073110545(1) dated 11.02.2025 of the Learned Commissioner of Income Tax [herein after “CIT(A), for the assessment year 2017-18. The reference to the word “Act” in this order hereinafter shall mean the Income Tax Act, 1961 as amended from time to time. 2.0 On the date of hearing, the assessee was called absent. We had noted that a request for adjournment has been made. The request for adjournment is that time is required for preparation of paper book and submissions. 3.0 Per contra, the Ld.DR objecting to the adjournment application, relied upon the order of lower authorities. 4.0 We have considered the appeal in the light of material available on records. We have noted that the appeal pertains to an old assessment year being 2017-18. No worthwhile benefit is achieved in postponing old matters. We have noted that there is no merit in the request for adjournment which has been found to be made in routine and summary matter. We have also noted that the Ld.CIT(A) has dismissed the appeal for non-compliance by assessee to his statutory notices. It is trite law that no litigant benefits by non-prosecution of its case. Be that as it may be, we are of the considered view that apart from merely harping on the issue of delayed filing by the assesse the Ld. CIT(A) has not touched adequately upon merits of the case. Accordingly, in the interest of justice, we remit the matter back to the file of the Ld.CIT(A) for readjudication after giving due opportunity of being heard to the assessee and in accordance with law. The assessee shall make necessary compliances and any deviation would be adversely viewed. All the grounds of appeal raised by the assessee are therefore allowed for statistical purposes.
Page - 2 - of 3 5.0 In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced on 19th , June-2025 at Chennai. Sd/- Sd/- (मनु कुमार धिरर) (अधमताभ शुक्ला) (MANU KUMAR GIRI) (AMITABH SHUKLA) न्याधयक सदस्य / Judicial Member लेखा सदस्य /Accountant Member चेन्नई/Chennai, धदनांक/Dated: 19th , June-2025. KB/- आदेश की प्रतितिति अग्रेतिि/Copy to: 1. अिीिार्थी/Appellant 2. प्रत्यर्थी/Respondent 3. आयकर आयुक्त/CIT - 4. तिभागीय प्रतितिति/DR 5. गार्ड फाईि/GF
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