SIGNOR HISEC PACKAGING P.LTD,DELHI vs. ITO, WARD-23(4), NEW DELHI

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ITA 7603/DEL/2018Status: DisposedITAT Delhi06 June 2019AY 2015-163 pages
AI SummaryRemanded

What did the Tribunal hold?

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

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-compliance with hearing dates and absence of representation. 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 the requirement for reasoned orders.

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 “SMC”: DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 06.06.2019Pronounced: 06.06.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-8, New Delhi, Dated 13.09.2018, for the A.Y. 2015-2016.

2.

The Ld. CIT(A) noted certain dates of hearing in the appellate order and noted that the same have not been complied with. The Ld. CIT(A) in the absence of representation from the side of the assessee, dismissed the appeal of assessee.

2 ITA.No.7603/Del./2018 M/s. Signor HISEC Packaging (P.) Ltd., Delhi.

3.

After considering the submissions of the Ld. D.R, I am 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.

4.

In view of the above, I set aside the impugned order of Ld. CIT(A)-8, 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.

5.

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

3 ITA.No.7603/Del./2018 M/s. Signor HISEC Packaging (P.) Ltd., Delhi. Order pronounced in the open Court.

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