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Income Tax Appellate Tribunal, DELHI BENCHES “SMC”: DELHI
Before: SHRI BHAVNESH SAINI
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.