AOC COMPUTERS PVT. LTD.,NEW DELHI vs. ITO, WARD- 2(4), NEW DELHI

PDF · subscribers
ITA 5344/DEL/2018Status: DisposedITAT Delhi01 May 2019AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) is required by Section 250(6) to provide reasons for the decision, even if the assessee is absent. The dismissal for non-prosecution without deciding on merits was not sustainable.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution as the assessee did not attend hearings or file submissions. The assessee argued that the CIT(A) passed an ex-parte order without providing reasons.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without providing reasons for the decision as mandated by law.

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: 30.04.2019Pronounced: 01.05.2019

For Assessee : Shri Mirza Muhiddin Baig, A.R. For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 30.04.2019 Date of Pronouncement : 01.05.2019 ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, New Delhi, Dated 22.03.2018, for the A.Y. 2014-2015.

2.

In this case, the Ld. CIT(A) noted that appeal was fixed for hearing on many dates, however, none of the notices have been attended and even no written submissions have been filed. The Ld. CIT(A) in the absence of assessee, dismissed the appeal of assessee for non- prosecution.

2 ITA.No.5344/Del./2018 M/s. AOC Computers Pvt. Ltd., New Delhi. 3. The Learned A.R. of the assessee submitted that the Ld. CIT(A) simply passed the ex-parte order without giving reasons for decision, which is not sustainable in the eye of Law.

4.

After hearing 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. I, accordingly, set aside the impugned order of Ld. CIT(A)-1, 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 3 ITA.No.5344/Del./2018 M/s. AOC Computers Pvt. Ltd., New Delhi. appellate order by giving reasonable and sufficient opportunity of being heard to the assessee.

5.

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

Order pronounced in the open Court.

Recent GST High Court judgments

Search GST case law →