BHARAT ANAND,NEW DELHI vs. ACIT, NEW DELHI

PDF · subscribers
ITA 1816/DEL/2017Status: DisposedITAT Delhi06 February 2020AY 2012-133 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have decided the appeal on merits, even in the absence of the assessee, by providing reasons for the decision. Dismissing the appeal solely for non-prosecution without deciding on merits is not sustainable in law.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed in limine for non-prosecution. The CIT(A) had sent notices via registered post which were not returned unserved.

What were the issues?

Whether the CIT(A) is obligated to decide an appeal on merits even if the assessee fails to appear, and whether dismissing an appeal for non-prosecution without considering merits is legally valid.

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 “A” : DELHI

Before: SHRI BHAVNESH SAINI & SHRI R.K. PANDA

Hearing: 06.02.2020Pronounced: 06.02.2020

ORDER PER BHAVNESH SAINI, J.M. This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-34, New Delhi, Dated 25.01.2017, for the A.Y. 2012-2013, challenging the levy of penalty under section 271(1)(c) of the I.T. Act, 1961.

2.

We have heard the Learned Representative of both the parties.

2 ITA.No.1816/Del./2017 Shri Bharat Anand, New Delhi.

3.

The Ld. CIT(A) noted in the impugned order that notices have been sent through registered post at the address of the assessee which have not been returned back un-served. The Ld. CIT(A), therefore, noted that assessee is not interested in pursuing the appeal, therefore, it was dismissed in limine.

4.

After considering the rival submissions, we are 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.

3 ITA.No.1816/Del./2017 Shri Bharat Anand, New Delhi.

5.

In view of the above, we set aside the impugned order of Ld. CIT(A)-34, 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.

6.

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

Recent GST High Court judgments

Search GST case law →