AMIT GUPTA,NEW DELHI vs. ITO, WARD-53(3), NEW DELHI

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ITA 1396/DEL/2019Status: DisposedITAT Delhi02 September 2019AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) should have decided the appeal on merits, providing reasons, even if the assessee did not appear. The dismissal for non-prosecution without considering merits was not sustainable.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution after being adjourned once. The assessee did not appear for subsequent hearings.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding on merits and providing reasons, as required by Section 250(6) of the IT Act.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 22.08.2019Pronounced: 02.09.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-18, New Delhi, Dated 06.02.2019, for the A.Y. 2015-2016.

2.

The Ld. CIT(A) noted in the appellate order that case wa fixed for hearing and initially appeal was adjourned on the request of Counsel for Assessee. Thereafter, there

2 ITA.No.1396/Del./2019 Shri Amit Gupta, New Delhi. were no compliance. The appeal of assessee was, therefore, dismissed for non-prosecution.

3.

After considering the submissions of both the parties, I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). According to Section 250(6) of the I.T. Act, 1961, the Ld. CIT(A) is required to mention point for determination and reasons for decision in his appellate order. Even if the assessee did not appear before Ld. CIT(A), the Ld. CIT(A) should have to decide the appeal on merits giving reasons for decision in the appellate order. However, the Ld. CIT(A) simply dismissed the appeal of assessee for non-prosecution.

Therefore, the order cannot be sustained in law.

4.

In view of the above, I set aside the impugned order of Ld. CIT(A), New Delhi and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee in accordance with law, giving reasons for decision in the appellate order by giving reasonable and sufficient opportunity of being heard to the assessee.

3 ITA.No.1396/Del./2019 Shri Amit Gupta, New Delhi.

5.

In the result, appeal of assessee allowed for statistical purposes.

Order pronounced in the open Court.

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