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. Dismissing solely for non-prosecution was not sustainable.

The assessee's appeal before the CIT(A) was dismissed for non-prosecution as the assessee did not appear for hearings. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) can dismiss an appeal solely for non-prosecution without deciding on merits and providing reasons.

Jagpal Singh Nagar, Noida vs ITO | ITAT Delhi 2018

Income Tax Appellate Tribunal, DELHI BENCHES “SMC” : DELHI

Before: SHRI BHAVNESH SAINI

Hearing: 15.10.2018Pronounced: 15.10.2018

For Assessee : Shri Abhishek Anand, Advocate For Revenue : Dr. Anjula jain, Sr. D.R. Date of Hearing : 15.10.2018 Date of Pronouncement : 15.10.2018 ORDER PER BHAVNESH SAINI, J.M.

This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, Dated 28.03.2018, for the A.Y.2010-2011. 2. I have heard the Learned Representatives of both the parties and perused the findings of the authorities below.

2 ITA.No.3890/Del./2018 Shri Jagpal Singh Nagar, Noida. 3. Ld. CIT(A) recorded in his findings that appeal fixed for hearing before him on 16.03.2018 and 27.03.2018, but, there was no response from the side of the assessee. He has, therefore, dismissed the appeal of assessee for non- prosecution.

After considering the rival submissions, 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, Noida, and restore the appeal of assessee to his file with a direction to re-decide the appeal

3 ITA.No.3890/Del./2018 Shri Jagpal Singh Nagar, Noida. 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.

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

Order pronounced in the open Court.

JAGPAL SINGH NAGAR,NOIDA vs. ITO, WARD-1(5), NOIDA

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