What did the Tribunal hold?

The Tribunal held that the CIT(A) is not empowered to dismiss an appeal in limine for non-attendance. Therefore, the impugned order was set aside.

The assessee's appeal before the CIT(A) was dismissed ex-parte due to non-attendance. The AO had completed the assessment at Rs. 20,80,180/- against a returned income of Rs. 1,05,400/-.

What were the issues?

Whether the CIT(A) can dismiss an appeal solely for the appellant's non-attendance without deciding on merits. The power of the CIT(A) to dismiss an appeal in limine.

Salasar Warehousing Pvt.Ltd vs ITO | ITAT Pune 2022

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

Before: SHRI R.S. SYAL

For Respondent: Shri Ramnath P. Murkunde

आदेश / ORDER PER R.S. SYAL, VP : This appeal by the assessee arises out of the ex parte order dated 28-07-2022 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 2014-15. 2. I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the sides of assessee despite notice. As such, I am proceeding to dispose of the appeal on merits.

Salasar Warehousing Private Limited

It is seen that the AO completed the assessment u/s.143(3) of the Act determining total income of the assessee at Rs.20,80,180/- as against the returned income of Rs.1,05,400/-. The ld. CIT(A) in para 3.3 of the impugned order noted that the “appellant has chosen not to attend or file any written submission in pursuance to its own appeal, therefore, I am of the view that the government cannot waste its own resources in time and money by providing endless opportunities to pursue taxpayers their own appeals, especially when numbers of pending appeals are high”. It is axiomatic that the ld. CIT(A) passed the order ex-parte qua the assessee and dismissed the appeal for non- attendance alone. In view of the fact that the ld. CIT(A) is not empowered to dismiss an appeal in limine, 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.

Salasar Warehousing Private Limited

In the result, the appeal is allowed for statistical purposes. Order pronounced in the Open Court on 07th November, 2022.

SALASAR WAREHOUSING PVT.LTD,PUNE vs. INCOME-TAX OFFICER, WARD - 6 (1), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

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