IFTEKHAR ALTAFUSSAIN SHAIKH,LATUR vs. INCOME-TAX OFFICER, WARD -2, LATUR

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ITA 833/PUN/2022Status: DisposedITAT Pune16 December 2022AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) is not empowered to dismiss an appeal in limine, even if the assessee does not appear. The matter was remitted back to the CIT(A) for a fresh disposal on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-attendance. The CIT(A) passed the order without empowering to dismiss the appeal in limine.

What were the issues?

Whether the CIT(A) has the power to dismiss an appeal in limine for non-appearance of the assessee. The procedural fairness in providing an opportunity of hearing.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 147,Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri M.K. Kulkarni
For Respondent: Shri Suhas Kulkarni

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order dated 14-09-2022 passed by the National Faceless Appeal Centre (NFAC), Delhi u/s.250 of the Income-tax Act, 1961 (hereinafter also called ‘the Act.) in relation to the assessment year 2010-11.

2.

It is seen that the AO completed the assessment u/s.143(3) r.w.s147 of the Act determining total income of the assessee at Rs.8,92,030/-. The ld. CIT(A), in para 4 of the impugned order, noted that the assessee did not avail the opportunities provided to him and hence passed the order ex-parte qua the assessee dismissing the appeal for non-attendance. In view of the fact that the ld. CIT(A) is not empowered to dismiss an appeal in limine even if the assessee does not appear, I am constrained to set-aside the impugned order and remit the matter to the file of the ld. CIT(A) with a direction to dispose of the appeal afresh on merits as

per law after allowing reasonable opportunity of hearing to the assessee. In such fresh proceedings, the assessee will be at liberty to lead any fresh evidence as it considers expedient for the case.

3.

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

Order pronounced in the Open Court on 16th December, 2022.

1.

Sd/- (R.S.SYAL) उपा�य�/ VICE PRESIDENT पुणे Pune; �दनांक Dated : 16th December, 2022 Satish आदेश की �ितिलिप अ�ेिषत/Copy of the Order is forwarded to: अपीलाथ� / The Appellant; 1. ��थ� / The Respondent 2. 3. The CIT(A) concerned 4. The Pr.CIT concerned 5. DR, ITAT, ‘SMC’ Bench, Pune गाड� फाईल / Guard file. 6. आदेशानुसार/ BY ORDER, // True Copy // Senior Private Secretary आयकर अपीलीय अिधकरण, पुणे / ITAT, Pune

Date 1. Draft dictated on 15-12-2022 Sr.PS 2. Draft placed before author 16-12-2022 Sr.PS 3. Draft proposed & placed before - JM the second member 4. Draft discussed/approved by - JM Second Member. 5. Approved Draft comes to the Sr.PS Sr.PS/PS 6. Kept for pronouncement on Sr.PS 7. Date of uploading order Sr.PS 8. File sent to the Bench Clerk Sr.PS 9. Date on which file goes to the Head Clerk 10. Date on which file goes to the A.R. 11. Date of dispatch of Order. *

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