GURINDER SINGH DHILLON,NEW DELHI vs. ITO, WARD- 15(4), NEW DELHI

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ITA 7206/DEL/2018Status: DisposedITAT Delhi16 July 2019AY 2013-144 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(A) violated Section 250(6) of the Act by not providing reasons for the decision in the appellate order, even in the absence of the assessee. Therefore, the order of the CIT(A) was not sustainable.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-compliance and lack of appearance after initial adjournments. Notices sent to the assessee were returned undelivered.

What were the issues?

Whether the CIT(A) can dismiss an appeal without providing reasons for the decision, as required by Section 250(6) of the Income Tax Act, even when the assessee fails to appear?

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: 16.07.2019Pronounced: 16.07.2019

This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-5, Delhi dated 16.08.2018 for AY 2013-14.

2.

The Ld. CIT(A) noted that the notices sent to the assessee for hearing of the appeal received back undelivered.

2 ITA.No.7206/Del./2018 Thereafter, assessee appeared but took adjournment.

Thereafter, there was no compliance. The Ld. CIT(A), therefore, inferred that assessee has no ground or evidence, therefore, appeal of assessee was dismissed.

3.

I have heard Ld. DR and perused the impugned order.

According to section 250(6) of the Act, Ld. CIT(A) is required to mention point for determination and reasons for decision in the appellate order, even if, assessee did not appear before him to prosecute the appeal. The Ld. CIT(A), therefore, passed this order in violation of section 250(6) of the Act. The order of Ld. CIT(A), thus, cannot be sustained in law.

4.

I, accordingly, set aside the appellate order and restore the appeal of assessee to the file of CIT(A) with direction to re- decide the appeal of assessee strictly on merits giving reasons for decision in the appellate order. Ld. CIT(A) shall give reasonable, sufficient opportunity of being heard to the assessee.

3 ITA.No.7206/Del./2018

5.

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

Order pronounced in the open Court.

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