What did the Tribunal hold?

The Tribunal held that the CIT(A) should not have dismissed the appeal in limine for want of presence. The CIT(A) was supposed to decide the appeal on merits even if the assessee was absent.

The assessee filed an appeal before the ITAT after a significant delay, which was condoned. The CIT(A) had dismissed the assessee's appeal without considering the merits due to the assessee's absence.

What were the issues?

Whether the CIT(A) can dismiss an appeal in limine for non-appearance of the assessee without deciding the appeal on merits.

Shri. Vasantrao Chougule Nagari… vs ACIT | ITAT Pune 2022

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE – VIRTUAL COURT

Before: SHRI R.S. SYAL

For Respondent: Shri M.G. Jasnani

आदेश / ORDER

PER R.S.SYAL, VP : This appeal by the assessee is directed against the order passed by the CIT(A)-2, Kolhapur on 02-07-2019 in relation to the assessment year 2012-13. 2. There is a delay of 258 days in presenting the appeal before the Tribunal. An affidavit has been filed giving reasons for the delay, with which I am satisfied. The delay is condoned and the appeal is admitted for disposal on merits. 3. Briefly stated, the facts of the case are that the assessee filed its return declaring total loss of Rs.2,13,18,478. The Assessing Officer completed the assessment at total income of Rs.19,27,860 by making certain additions. The ld. CIT(A) dismissed the appeal of assessee in limine for want of the assessee’s presence.

I have heard the ld. DR and gone through the relevant material on record. There is no appearance from the side of the assessee despite notice. It is seen that the ld. CIT(A) passed ex- parte order without discussing the merits of the grounds and thus dismissed the appeal in limine. This course of action is not open to the ld. CIT(A). If the assessee was absent, the ld. CIT(A) was supposed to dispose of the appeal on merits ex-parte. Considering the totality of the facts and circumstances of the case, I set aside the impugned order and restore the matter to the file of the ld. CIT(A) for deciding the appeal on merits after allowing a reasonable opportunity of hearing to the assessee.

In the result, the appeal is allowed for statistical purposes.

Order pronounced in the Open Court on 01st February, 2022.

Sd/- (R.S.SYAL) VICE PRESIDENT पुणे Pune; �दनांक Dated : 01st February, 2022 GCVSR

आदेश क� ��त�ल�प अ�े�षत/Copy of the Order is forwarded to:

SHRI. VASANTRAO CHOUGULE NAGARI SAHAKARI PATSANSTHA LTD.,KOLHAPUR vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE -2, KOLHAPUR

What did the Tribunal hold?

What were the facts?

What were the issues?

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