M/S. E DAKSH MARKETING PVT. LTD.,DELHI vs. ITO, NEW DELHI

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ITA 1130/DEL/2017Status: DisposedITAT Delhi18 October 2019AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have adjudicated the appeal on merits even in the absence of the appellant. Therefore, the case was restored to the CIT(A) for a decision on merits.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-appearance. The ITAT also noted that the notice of hearing was returned unserved. The assessee did not appear before the ITAT either.

What were the issues?

Whether the CIT(A) is required to adjudicate an appeal on merits even if the assessee fails to appear. The procedural fairness in appellate proceedings.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH “B”: NEW DELHI

Before: SHRI SUDHANSHU SRIVASTAVA & SHRI O.P. KANT

For Respondent: Shri G. Johnson, Sr. DR
Hearing: 01/08/2019

This appeal preferred by the assessee against order dated 6.1.2017 passed by the Ld. CIT(Appeals)-3 New Delhi. The appeal pertains to assessment year 2012-13.

E Daksh Marketing Pvt. Ltd. vs. ITO 2. None was present for the assessee when the appeal was called out for hearing. No adjournment application has also been received in this regard. However we find that the notice of hearing issued by the registry of Tribunal has been returned unserved. Therefore we have no other option but to proceed ex parte qua the assessee.

3.

Ld. Sr. DR referred to the order of the Ld. CIT(A) and submitted that the assessee did not appear even before the Ld. CIT(A) and therefore it was apparent that the assessee was not interested in pursuing the appeal. It was submitted that the assessee’s appeal be dismissed at the threshold itself for failure to appear before the Tribunal.

4.

We have heard the Sr. DR and have also perused the impugned order. It is apparent from the perusal of the order that the Ld. CIT(A) has not adjudicated the assessee’s appeal on merits but has dismissed it for the reason of non appearance before him. It is settled law that the Ld. First appellate authority is required to adjudicate the issues before him on merits even in absence of the appellant. Accordingly, in view of the dismissal of the assessee’s appeal by the Ld. First appellate authority for the reason of non appearance / non prosecution, we restore this file 2

E Daksh Marketing Pvt. Ltd. vs. ITO back to the office of the Ld. CIT(A) with the direction to pass the appellate order on merits after giving due opportunity to the assessee to present its case.

5.

In the final result appeal of the assessee stands allowed for statistical purposes.

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