HILLVIEW TECHNOLOGIES P.LTD,NEW DELHI vs. DCIT, CENTRAL CIRCLE, NOIDA

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ITA 972/DEL/2018Status: DisposedITAT Delhi18 December 2019AY 2012-134 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 ITAT held that the CIT(A) has a duty to decide appeals on merits after hearing parties and providing reasons. Dismissing appeals for non-prosecution without going into merits is an infirmity.

What were the facts?

The assessee's appeals were decided ex-parte by the CIT(A) without a proper hearing or consideration of the merits. The assessee did not appear, and the CIT(A) dismissed the appeals for non-prosecution.

What were the issues?

Whether the CIT(A) erred in deciding the appeals ex-parte without affording sufficient opportunity and without deciding on merits.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, DELHI BENCH ‘G’, NEW DELHI

For Appellant: DR सुनवाई क तारख /
Hearing: 17.12.2019Pronounced: 18.12.2019

PER SUSHMA CHOWLA, JM: These appeals filed by assessee are against order of CIT(A)-IV, Kanpur dated 30.11.2017 relating to assessment years 2012-13 to 2014- 15 respectively.

2.

In these appeals, the assessee is aggrieved by the order of CIT(A) for deciding the appeals ex-parte qua the assessee and without going into the merits of the addition.

आयकर अपील सं. / 972 to 974/Del/2018

3.

None appeared on behalf of the assessee and we find that the CIT(A) has passed the ex-parte order without allowing sufficient opportunity of hearing and without going into the merits of the case.

4.

The learned DR for the Revenue on the other hand pointed out that sufficient opportunity has been afforded to the assessee.

5.

We have heard Ld.DR for the Revenue and perused the record.

1.

Under the provisions of Section 250(6) of the Income tax Act, 1961 (in short “Act”), it is incumbent upon the CIT(A) to decide the appeals after hearing the parties and state the points for determination, the decision thereon and also the reasons for the decision. While deciding the appeals, CIT(A) has no power to dismiss the appeals for non prosecution by relying on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR 461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these facts and circumstances, where the CIT(A) had dismissed the appeals by applying the above said ratios, the order of the learned CIT(A) suffers from infirmity. The CIT(A) while deciding the issue on merits have also to give reasons for coming to the conclusion and in the absence of the same, the order of the CIT(A) again suffers from infirmity. In the present appeals, we find that the CIT(A) has dismissed the appeals ex-parte qua the assessee and had failed to decide the appeals by passing reasoned assessment order.

6.

Accordingly, we set aside the matter back to the file of the CIT(A) with direction to the CIT(A) to decide the issue on merits by a reasoned order, after affording reasonable opportunity of hearing to the assessee.

आयकर अपील सं. / 972 to 974/Del/2018 Further the assessee is also directed to appear before the CIT(A) and participate in the appellate proceedings. The appeals are thus decided on this preliminary issue without going into the merits of the addition.

7.

Hence these appeals are restored back to the file of CIT(A) to decide the issue on merits after affording reasonable opportunity of hearing to the assessee. The assessee is also directed to comply with notices issued by the CIT(A). The preliminary issue raised in these appeals are thus decided in favour of assessee. Since these appeals are being decided on the preliminary issue, we are not addressing the issue raised on merit.

8.

In the result, these appeals of the assessee are allowed.

Order pronounced in the open court on 18th day of December, 2019.

Sd/- Sd/- (R.K.PANDA) (SUSHMA CHOWLA) लेखा सदःय लेखा सदःय/ACCOUNTANT MEMBER �याियक सदःय लेखा सदःय लेखा सदःय �याियक सदःय �याियक सदःय/JUDICIAL MEMBER �याियक सदःय �द�ली / �दनांक Dated : 18th December, 2019. �द�ली �द�ली �द�ली SH आदेश क� ूितिल�प अमे�षत/Copy of the Order is forwarded to : 1. अपीलाथ� / The Appellant 2. ू�यथ� / The Respondent 3. आयकर आयु�(अपील) / The CIT(A) 4. मु�य आयकर आयु� / The Pr. CIT �वभागीय ूितिनिध, आयकर अपीलीय अिधकरण, �द�ली / DR, ITAT, Delhi 5. 6. गाड� फाईल / Guard file.

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