DHIRAJ JAIN,NEW DELHI vs. ITO, NEW DELHI
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
What did the Tribunal hold?
The Tribunal restored the appeal to the file of the CIT(A) for a decision on merits. The CIT(A) was directed to provide the assessee with a due opportunity to be heard.
What were the facts?
The assessee's appeal was dismissed by the CIT(A) solely because it was filed manually instead of electronically. The merits of the case were not examined. The assessee did not appear for the hearing.
What were the issues?
Whether an appeal dismissed on a procedural ground without examining the merits should be restored to the appellate authority for a decision on merits.
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’ NEW DELHI
Before: SHRI N.K. BILLAIYA & SHRI SUDHANSHU SRIVASTAVA
order dated 30.03.2016 passed by the ld. CIT(A)-11 for assessment year 2013-14.
None put in an appearance on behalf of the assessee when the appeal was called for hearing on 30th May, 2019 nor any request for adjournment was received on behalf of the assessee appellant. Therefore, we are proceeding to decide the appeal ex parte qua the assessee appellant. A perusal of the impugned Assessment year 2013-14 order shows that this appeal has been dismissed by the ld. Commissioner of Income Tax(A) on the ground that the appeal had been filed manually instead of being filed electronically. The appeal has been dismissed without examining the case of the assessee appellant on merits. Therefore, it is a case fit to be restored to the file of the ld. Commissioner of Income Tax(A) to be decided by him on merits. The Ld. Sr. DR had no objection to the appeal being restored to the file of the ld. Commissioner of Income Tax(A). Accordingly, we restore this file to the office of the ld. Commissioner of Income Tax(A) with the direction to decide the appeal on merits after giving due opportunity to the assessee.
In the result, the appeal of the assessee stands allowed for statistical purposes.
Order pronounced in the open court on 31st May, 2019.
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