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Income Tax Appellate Tribunal, DELHI BENCH ‘S.M.C’, NEW DELHI
Before: MS. SUSHMA CHOWLA
आदेश / ORDER
PER SUSHMA CHOWLA, JM The present appeal filed by assessee is against order of CIT(A)-13, New Delhi dated 26.03.2019 relating to assessment year 2010-11 against order passed under section 147/143(3) of the Income-tax Act, 1961 (in short ‘the Act’).
The preliminary issue raised by the assessee in this appeal is vide Ground No.2, which reads as under:-
ITA No.4005/Del/2019 Assessment Year 2010-11
“On the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) [CIT(A)] has erred both on facts and in law in passing the order without giving assessee a proper and adequate opportunity of being heard in clear violation of the principle of natural justice.”
In this appeal, the assessee is aggrieved by the order of CIT(A) for
deciding the appeal ex-parte qua the assessee and without going into the
merits of the addition.
The learned AR for the assessee pointed out that the CIT(A) has
passed the ex-parte order without allowing sufficient opportunity of
hearing and without going into the merits of the case.
The learned DR for the Revenue on the other hand pointed out that
sufficient opportunity has been afforded to the assessee.
I have heard the rival contentions and perused the record. Under the
provisions of Section 250(6) of the Income tax Act, 1961 (in short “Act”), it
is incumbent upon the CIT(A) to decide the appeal after hearing the parties
and state the points for determination, the decision thereon and also the
reasons for the decision. While deciding the appeal, CIT(A) has no power to
dismiss the appeal for non prosecution by relying on the ratio/s laid down
in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji
Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances,
where the CIT(A) had dismissed the appeal by applying the above said
ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A)
while deciding the issue on merits have also to give reasons for coming to
ITA No.4005/Del/2019 Assessment Year 2010-11
the conclusion and in the absence of the same, the order of the CIT(A)
again suffers from infirmity. In the present appeal, I find that the CIT(A)
has dismissed the appeal ex-parte qua the assessee and had failed to
decide the appeal by passing reasoned assessment order.
Accordingly, I set aside the matter back to the file of the CIT(A) with
direction to the CIT(A) to decide the issue on merits by a reasoned order,
after affording reasonable opportunity of hearing to the assessee. Further
the assessee is also directed to appear before the CIT(A) and participate in
the appellate proceedings. The appeal is thus decided on this preliminary
issue without going into the merits of the addition.
Hence this appeal is restored back to the file of CIT(A) to decide the
issue on merits after affording reasonable opportunity of hearing to the
assessee. The assessee is also directed to comply with notices issued by
the CIT(A). The preliminary issue raised in this appeal is thus decided in
favour of assessee. Since the appeal is being decided on the preliminary
issue, I am not addressing the issue raised on merit.
In the result, this appeal of the assessee is allowed.
Order pronounced in the open court on 17th January 2020.
Sd/-
(SUSHMA CHOWLA) �या�यक सद�य/JUDICIAL MEMBER �द�ल� / �दनांक Dated : 17th January, 2020. * Amit Kumar *
ITA No.4005/Del/2019 Assessment Year 2010-11
आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to : 1. अपीलाथ� / The Appellant 2. ��यथ� / The Respondent 3. आयकर आयु�त(अपील) / The CIT(A) 4. मु�य आयकर आयु�त / The Pr. CIT �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, �द�ल� / DR, ITAT, Delhi 5. 6. गाड� फाईल / Guard file.
आदेशानुसार/ BY ORDER,
स�या�पत ��त //True Copy//
सहायक रिज��ार, आयकर अपील�य अ�धकरण ,�द�ल� Assistant Registrar, ITAT, Delhi