SH. ANIL,GREATER NOIDA vs. ITO, NOIDA

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ITA 2326/DEL/2017Status: DisposedITAT Delhi03 July 2019AY 2011-123 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) order dismissing the appeal for non-prosecution is not sustainable in law. The CIT(A) is required to decide the appeal on merits, even in the absence of the assessee, by providing reasons.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution as the assessee did not appear. The ITAT noted that the CIT(A) failed to decide the appeal on merits and provide reasons for the decision.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding on merits and providing reasons. Whether the CIT(A) order is sustainable if it lacks proper reasoning.

Which sections of the Income-tax Act were involved?

Section 250(6),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES “A”: DELHI

Before: SHRI BHAVNESH SAINI & SHRI PRASHANT MAHARISHI

Hearing: 03.07.2019Pronounced: 03.07.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, Dated 28.12.2015, for the A.Y. 2011-2012 under section 271(1)(c) of the I.T. Act.

2.

The Ld. CIT(A) noted that appeal was fixed before him and notice sent to assessee, but, nobody appeared on 2 ITA.No.2326/Del./2017 Shri Anil, Greater Noida. behalf of the assessee. No communication was received for adjournment as well. It was, therefore, noted that assessee does not wish to prosecute the present appeal and the same was accordingly dismissed.

3. After considering the submissions of the Ld. D.R. 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.

In view of the above, we set aside the impugned order of Ld. CIT(A), Noida 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 3 ITA.No.2326/Del./2017 Shri Anil, Greater Noida. appellate order by giving reasonable and sufficient opportunity of being heard to the assessee.

4.

In the result, appeal of assessee Allowed for statistical purposes.

Order pronounced in the open Court.

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