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Income Tax Appellate Tribunal, DELHI BENCHES “B”: DELHI
Before: SHRI BHAVNESH SAINI & SHRI N.K. BILLAIYA
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-35, New Delhi, Dated 16.09.2016, for the A.Y. 2012-2013.
The Ld. CIT(A) noted certain dates of hearing when appeal was fixed for hearing on certain dates, none appeared on behalf of the assessee and only on one date of 2 ITA.No.5875/Del./2016 Commander Realtors Pvt. Ltd., New Delhi. hearing, request was received for adjournment. The Ld. CIT(A) in the absence of assessee noted that assessee has no intention to appear and to defend the case. Therefore, appeal of assessee was dismissed for non-prosecution and non-appearance.
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.
In view of the above, we set aside the impugned order of Ld. CIT(A)-35, 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
3 ITA.No.5875/Del./2016 Commander Realtors Pvt. Ltd., New Delhi. in the appellate order by giving reasonable and sufficient opportunity of being heard to the assessee.
In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court.