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Facts
The assessee filed an appeal against an NFAC order for AY 2013-14. The Ld. CIT(A) dismissed the appeal solely due to non-prosecution without adjudicating on its merits.
Held
The ITAT ruled that the CIT(A)'s dismissal of the appeal without deciding it on merits was impermissible. It remitted the matter back to the CIT(A) for a fresh decision after providing the assessee with an adequate opportunity to be heard, and directed the assessee to cooperate.
Key Issues
Whether the CIT(A) can dismiss an appeal due to non-prosecution without deciding the case on its merits, which is impermissible in law.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’’ : NEW DELHI
Asstt. Year : 2013-14 SUNIL GANDHI HUF, VS. ITO, WARD-28(5), 93, POCKET-2, JASOLA, CIVIC CENTRE, NEW DELHI – 110 025 NEW DELHI (PAN: AAPHS9744A) (Appellant) (Respondent) Appellant by : Ms. Deepali Sehgal, Adv. & Sh. Dushyant Choudhary, CA Respondent by : Shri Shyam Manohar Singh, Sr. DR. Date of Hearing 05.05.2025 Date of Pronouncement 05.05.2025 ORDER This appeal has been filed by the Assessee against the order dated 24.7.2023 passed by the NFAC, Delhi for the assessment year 2013-14.
At the outset, it is submitted by the Ld. AR that in appeal Ld. CIT(A) has dismissed the appeal on account of non-prosecution and even without deciding the same on merits. Ld. DR relied upon the orders of the authorities below.
I have heard both the parties and perused the records. Upon careful consideration, I find that Ld. CIT(A) has dismissed the appeal of the assessee on account of non-prosecution and even not decided the same on merits of the case, which is not permissible in the eyes of law. In view of the factual matrix and in the interest of justice, I remit back the issues in dispute to the file of the ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee. Assessee is also directed to fully cooperate with the Ld. CIT(A) during the proceedings.
In the result, the Assessee’s appeal is allowed for statistical purposes Order pronounced in the Open Court on 05.05.2025.