ALOK BHATNAGAR,MEERUT vs. DCIT, CENTRAL CIRCLE, MEERUT

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ITA 281/DEL/2019Status: DisposedITAT Delhi02 September 2019AY 2015-164 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that principles of natural justice were not followed as the assessee claimed non-receipt of notices. The CIT(A)'s order was set aside, and the appeal was restored for a fresh decision on merit.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for want of prosecution and on merit due to non-appearance. The assessee claimed not to have received notices at the mentioned email address.

What were the issues?

Whether the principles of natural justice were violated by dismissing the appeal without proper notice to the assessee and whether the additions on merit were decided.

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: 28.08.2019Pronounced: 02.09.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-4, Kanpur, Dated 12.11.2018, for the A.Y. 2015-2016.

2.

I have heard the Learned Representatives of both the parties.

3.

The Ld. CIT(A) noted that he has issued several notices to the assessee for hearing of the appeal, but, he has not bothered to attend the hearing or to file any written

2 ITA.No.281/Del./2019 Shri Alok Bhatnagar, Meerut. submissions. It is noted in the impugned order that notice have been sent through email at address of the assessee.

The Ld. CIT(A) in the absence of any representation from the side of the assessee, dismissed the appeal of assessee for want of prosecution as well as dismissed the appeal on merit because of non-appearance of the assessee.

4.

After considering the rival submissions, I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). Learned Counsel for the Assessee submitted that no notice have been received by assessee at the email as is mentioned in the impugned order. Further, the additions on merit have not been decided, therefore, it is violative of Section 250(6) of the I.T. Act, 1961. The Ld. D.R. suggested that the matter could be remanded to the file of Ld. CIT(A) for fresh decision. In view of the above, it is clear that principles of natural justice have not been followed in this case. Therefore, I set aside the impugned order of the Ld. CIT(A) and restore the appeal of assessee to the file of Ld. CIT(A) with a direction to re-decide the appeal of assessee on merit, by giving reasonable, sufficient

3 ITA.No.281/Del./2019 Shri Alok Bhatnagar, Meerut. opportunity of being heard to the assessee and decide the appeal strictly on merits.

5.

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

Order pronounced in the open Court.

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