What did the Tribunal hold?

The ITAT held that the CIT(A) failed to decide the appeal on merits and provide reasons for the decision, as required by Section 250(6) of the IT Act. The order of the CIT(A) was set aside.

The assessee's appeal before the CIT(A) was dismissed for non-prosecution as the assessee did not appear. The assessee then filed an appeal before the ITAT.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without deciding on merits and providing reasons for the decision.

Sunil Garg vs ITO | s.250(6) | ITAT Delhi 2019

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)-16, New Delhi, Dated 24.09.2018, for the A.Y. 2015-2016.

None appeared on behalf of the assessee despite notifying the date of hearing through registered post.

I have heard the Ld. D.R. and perused the impugned order.

2 ITA.No.186/Del./2019 Shri Sunil Garg, Delhi. 4. In this case, the Ld. CIT(A) reproduced the entire assessment order in the impugned order and thereafter noted certain dates of hearing when appeal was adjourned on the request of Counsel for Assessee or none attended on behalf of the assessee. The Ld. CIT(A), therefore, presumed that assessee is not interested in pursuing the appeal. Therefore, appeal of assessee were dismissed.

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.

In view of the above, I set aside the impugned order of Ld. CIT(A), New Delhi and restore the appeal of 3 ITA.No.186/Del./2019 Shri Sunil Garg, Delhi. 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.

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

Order pronounced in the open Court.

SUNIL GARG,DELHI vs. ITO, WARD-46(3), NEW DELHI

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