VESTAAR INFRA-CON INDIA P.LTD.,MUMBAI vs. ITO- 15(3)(2), MUMBAI

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ITA 1167/MUM/2020Status: DisposedITAT Mumbai26 October 2021AY 2010-112 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that a quasi-judicial authority cannot dismiss an appeal for default unless expressly authorized. The CIT(A) should have decided the appeal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-appearance. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether an appellate authority can dismiss an appeal for default without deciding on merits. The validity of an ex-parte dismissal by the CIT(A).

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI

Before: Shri Mahavir Singh, Vice-

For Appellant: Shri Kumar Kale
For Respondent: Shri Vaibhav Jain
Hearing: 26.10.2021Pronounced: 26.10.2021

This appeal by assessee is arising out of the order of the CIT(A) – 24, Mumbai, in appeal No.CIT(A)-24/ITO-15(3)(2)/IT-202/2017-18, dated 09.12.2019. The assessment was framed by the ITO 15(3)(2), Mumbai, for A.Y. 2010-11, vide his order dated 30.10.2017, u/s. 144 r.w.s. 147 of the Income tax Act, 1961 (hereinafter referred to as “the Act”).

2.

At the outset, the learned counsel for the assessee drew my attention to the first ground, which reads as under:-

Vestaar Infra-Con India P Ltd.

3.

Further, the learned counsel for the assessee drew my attention to the exparte order of the CIT(A), wherein the appeal was dismissed in defunct for non- appearance of the assessee. When this was put forth to the learned senior DR, he could not controvert the above factual situation.

4.

After hearing both the sides, I am of the view that unless a statute authorizes a quasi-judicial authority to dismiss the appeal for default expressly or by inevitable implications, the appellate authority has to decide the appeal on merits and not to dismiss it for default, what has been done by the CIT(A) in the present case.

Hence, I have no alternative except remand the matter back to the file of the CIT(A) for adjudication afresh and decide the appeal on merits. Needless to say, the CIT(A) shall provide reasonable opportunity of being heard to the assessee.

5.

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

Order pronounced in the open court on 26th October 2021.

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