LOKESH CHAND,NOIDA vs. ITO, WARD- 2(1), NOIDA

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ITA 4809/DEL/2018Status: DisposedITAT Delhi11 February 2019AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) should have decided the appeal on merits, even in the absence of the assessee, by providing reasons for the decision. Simply dismissing for non-prosecution is not sustainable.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The CIT(A) did not decide the appeal on merits despite the assessee's absence.

What were the issues?

Whether the CIT(A) can dismiss an appeal solely for non-prosecution without deciding on merits, and if the CIT(A) is obligated to provide reasons for their decision.

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”: NEW DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 11.02.2019Pronounced: 11.02.2019

ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A)-1, Noida, dated 30.03.2017, for the A.Y. 2009-2010.

2.

I have heard the Learned Representatives of both the parties and perused the impugned order. The Ld. CIT(A), in the absence of assessee, dismissed the appeal of assessee for non-prosecution.

1.

2 ITA.No.4809/Del./2018 Shri Lokesh Chand, Noida 2.1. 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.

3.

In view of the above, I set aside the impugned order of Ld. CIT(A), Noida, 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 appellate order by giving reasonable and sufficient opportunity of being heard to the assessee.

4.

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

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