SIMMI SEHGAL,NEW DELHI vs. ITO, WARD-41(1), NEW DELHI

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ITA 8121/DEL/2018Status: DisposedITAT Delhi03 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. Dismissing the appeal solely for non-prosecution without deciding on merits is not sustainable in law.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution as no one appeared on behalf of the assessee on the scheduled hearing dates. The assessee has appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding the appeal on merits and providing reasons for the decision.

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: 03.06.2019Pronounced: 03.06.2019

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-14, New Delhi, Dated 05.11.2018, for the A.Y. 2015-2016.

2.

The Ld. CIT(A) in his order noted certain dates of hearing on which dates none appeared on behalf of the assessee. The Ld. CIT(A), therefore, presumed that assessee does not wish to pursue the appeal and appeal of assessee was accordingly dismissed.

2 ITA.No.8121/Del./2018 Ms. Simmi Sehgal, New Delhi.

3.

Considering the rival submissions, 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), 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.

4.

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

3 ITA.No.8121/Del./2018 Ms. Simmi Sehgal, New Delhi. Order pronounced in the open Court.

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