JATIN ARORA,NEW DELHI vs. ITO WARD- 30(5), NEW DELHI

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ITA 9607/DEL/2019Status: DisposedITAT Delhi28 January 2020AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) must decide appeals on their merits and cannot dismiss them solely for want of prosecution. The case was restored to the CIT(Appeals) for adjudication on merits after providing the assessee with a proper opportunity.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex parte without considering the merits of the case. The assessee requested an opportunity to present their case, while the Department opposed it due to previous non-compliance.

What were the issues?

Whether an appeal can be dismissed ex parte without examining the merits, and if the assessee should be granted another opportunity to present their case before the first appellate authority.

Which sections of the Income-tax Act were involved?

Section 250

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “Friday-A”: NEW DELHI

Before: SHRI G.S. PANNU, HON’BLE & SHRI SUDHANSHU SRIVASTAVA

For Appellant: Shri V. Raja Kumar, Advocate
For Respondent: Shri S.N. Meena, Sr. DR
Hearing: 17/01/2020

This appeal is preferred by the assessee against the order dated 24.10.2019 passed by the Ld. CIT(Appeals)- 10, New Delhi and pertains to assessment year 2015-16. 2. At the very outset, Ld. AR appearing on behalf of the assessee submitted that the assessee’s appeal before the Ld. CIT(A) was dismissed ex parte by the Ld. First Appellate Authority Shri Jatin Arora vs ITO without examining and considering the merits of the case. Ld. AR prayed that in interest of justice, a proper opportunity should be given to the assessee to present his case before the Ld. CIT(A). Per contra, the Ld. Sr. DR opposed the prayer of the Ld. AR for granting another opportunity to the assessee and drew our attention to the observation of the Ld. CIT(A) that inspite of having given sufficient opportunities during the first appellate proceedings, the assessee failed to comply with the terms of notice issued u/s 250 of the Income Tax Act 1961 and submitted that no further opportunity should be given to the assessee.

3.

Having heard both the parties and after going through the impugned order, it is apparent that the Ld. CIT(A) has passed the impugned order ex parte qua the assessee. It is also apparent that the Ld. CIT(A) has dismissed the assessee’s appeal in limine without going into the merits of the case. It is our considered opinion as well as settled law that the Ld. First appellate Authority has to decide the appeal on its merits and an appeal cannot simply be dismissed for want of prosecution. Accordingly, in the interest of justice, we restore this file to the office of the Ld. CIT(A) with direction to adjudicate the appeal on merits after giving proper opportunity to the assessee. We also direct that the assessee should comply with the notice issued by the office of the Ld. First Appellate Authority in this regard, failing which the Ld. CIT(A) shall be at liberty to dispose of the appeal on merits ex parte qua the assessee in accordance with law.

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