M/S. M.M. CREATIONS,NEW DELHI vs. JCIT, NEW DELHI

The Ld. CIT(A) noted in the impugned order that various opportunities have been given to the assessee for hearing of the appeal. One notice un-served with the 2 ITA.No.1821/Del./2019 M/s. M.M. Creations New Delhi. remarks “Left”. Subsequent notice was served upon assessee on which request for adjournment was made. Thereafter, nobody appeared on behalf of the assessee. The Ld. CIT(A), therefore, noted that assessee is no more interested in prosecuting the appeal and therefore, dismissed the appeal of assessee for non-prosecution and that no evidence/submissions have been filed.

After considering the rival submissions, we are of the view that the matter requires reconsideration at the level of the Ld. CIT(A). As per Law, the Ld. CIT(A) should have to pass the order on merits, giving reasons for decision in the appellate order, even if assessee did not appear before him. Thus, the order of the Ld. CIT(A) is violative of principles of natural justice and that the same also violates Section 250(6) of the I.T. Act, 1961. We, accordingly, set aside the impugned order and restore the appeal of assessee to the file of Ld. CIT(A) with a direction to re-decide the appeal of assessee as per Law, by giving reasonable, sufficient opportunity of being heard to the assessee.