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Facts
The assessee filed an appeal against the CIT(A)'s order for the assessment year 2016-2017, contending that the appeal was dismissed without considering its merits. Despite the assessee's absence, the Tribunal proceeded to decide the matter based on the available records.
Held
The Tribunal found that the ld. CIT(A) failed to address the merits of the case as required by Section 250(6) of the Income Tax Act. Therefore, the matter was remitted back to the ld. CIT(A) for fresh examination, with a direction to provide the assessee a reasonable opportunity of being heard. The connected stay application was dismissed as infructuous.
Key Issues
Whether the CIT(A) can dismiss an appeal without considering its merits, and if such an order is valid under Section 250(6) of the Income Tax Act, warranting a remand for fresh adjudication.
Sections Cited
250(6)
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, COCHIN BENCH, COCHIN
Before: Shri Inturi Rama Rao & Shri Prakash Chand Yadav
Asst.Year 2016-2017 & SA No.209/Coch/2023 Adathil Puliyankandy Rahmath The Income Tax Officer Sharara Bunglow Ward - 2 v. Kuyyali Road, Thalassery Kannur. Kannur – 670 101. PAN : ACVPR6273R. (Appellant) (Respondent) Appellant by :--- None --- Respondent by : Smt.Leenalal, Sr.AR Date of Pronouncement : 22.01.2025 Date of Hearing : 31.12.2024 O R D E R
Per Prakash Chand Yadav, JM :
The present appeal of the assessee and the stay applicationare arising from the order of the learned Commissioner of Income-tax (Appeals) dated 14th June, 2023 having DIN & Order No.ITBA/NFAC/S/250/2023- 24/1053710087(1) and it relates to the assessment year 2016- 2017.
At the outset, it is the contention of the assessee in the grounds of appeal that the learned Commissioner of Income- tax (Appeals) has dismissed the appeal of the assessee without considering the issues on merits.
SA 209/Coch/2023. Adathil Puliyakandy Rahmath. 4. No body appeared from the side of assessee, despite the service of the notice. However, in the interest of justice we are deciding the matter on the basis of material available on record.
The learned Departmental Representative relied upon the orders of the authorities below and contended that the appeal may be dismissed.
After considering the rival submissions and perusing the material available on record, we observe that the ld.CIT(A) has not dealt with the merits of the case, in terms of sec.250(6) of the Act. Therefore, in the interest of justice, we remit this matter to the file of the ld.CIT(A) for examining afresh in accordance with law. Needless to say, the ld.CIT(A) will afford a reasonable opportuniy of being heard to the assessee.
Since the appeal is disposed of, the stay application becomes infructuous, and accordingly, the same is dismissed.
In the result, the appeal filed by the assessee is allowed for statistical purposes and the stay application is dismissed.
Order pronounced on this 22nd day of January, 2025.