SACHIN POLYMERS PVT. LTD.,DELHI vs. ITO, WARD- 22(1), NEW DELHI

PDF · subscribers
ITA 5557/DEL/2018Status: DisposedITAT Delhi05 March 2019AY 2008-093 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT 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 default due to non-compliance with hearing notices. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding it on merits and providing reasons for the 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” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 27.02.2019

Shri Rohit Tiwari And For Assessee : Shri Shobhit Tiwari, Advocates For Revenue : Shri S.L. Anuragi, Sr. D.R. Date of Hearing : 27.02.2019 Date of Pronouncement : .03.2019 ORDER This appeal by assessee has been directed against the order of the Ld. CIT(A)-28, New Delhi, Dated 21st June, 2018, for the assessment year 2008-2009.

2.

The Ld. CIT(A) noted certain dates of hearing when the assessee did not make compliance to the notice for hearing of the appeal on merits. The Ld. CIT(A), therefore, noted that assessee is not interested in 2 ITA.No.5557/Del./2018 M/s. Sachin Polymers Pvt. Ltd., Delhi. prosecuting the appeal. Therefore, appeal of assessee was dismissed for default.

3.

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.

4.

In view of the above, I set aside the impugned order of Ld. CIT(A)-28, 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 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.

3 ITA.No.5557/Del./2018 M/s. Sachin Polymers Pvt. Ltd., Delhi. Order pronounced in the open Court.

Recent GST High Court judgments

Search GST case law →