SH. MAYANK SINGHAL,NEW DELHI vs. ITO, NOIDA

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ITA 2581/DEL/2017Status: DisposedITAT Delhi08 July 2019AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should have decided the appeal on merits even in the absence of the assessee, providing reasons for the decision. Dismissing solely for non-prosecution was not sustainable in law.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) for non-prosecution despite repeated opportunities. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) can dismiss an appeal solely for non-prosecution without deciding on merits, and if the ITAT can restore the appeal for re-adjudication.

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 “E”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI B.R.R. KUMAR

Hearing: 08.07.2019Pronounced: 08.07.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, Dated 24.02.2017, for the A.Y. 2013-2014.

2.

We have heard the Learned Representative of both the parties and perused the material on record.

2 ITA.No.2581/Del./2017 Shri Mayank Singhal, New Delhi. 3. The Ld. CIT(A) noted that repeated opportunity was given to the assessee to prosecute the appeal on 29.11.2016 and 30.12.2016, but, assessee has not entered into any appearance, therefore, appeal of assessee was dismissed for non-prosecution.

4.

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.

5.

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

3 ITA.No.2581/Del./2017 Shri Mayank Singhal, New Delhi. 6. In the result, appeal of Assessee allowed for statistical purposes.

Order pronounced in the open Court.

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