SATYA NARAYAN YADAV,G B NAGAR vs. ITO, WARD-3(3), NOIDA

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ITA 2184/DEL/2018Status: DisposedITAT Delhi11 December 2018AY 2014-154 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The ITAT found that the CIT(A) had not decided the appeal on merit. In the interest of justice, the ITAT restored the issue to the file of the CIT(A) with a direction to grant one final opportunity to the assessee.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution due to non-appearance. The CIT(A) did not decide the appeal on merits. The assessee sought an adjournment before the ITAT, which was rejected.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without deciding on merits. The primary issue is the restoration of the appeal to the CIT(A) for a final hearing.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’, NEW DELHI

Before: SH. R.K. PAND

Hearing: 11/12/2018Pronounced: 11/12/2018

ORDER PER R.K. PANDA, AM:

This appeal filed by the assessee is directed against the order dated 29.12.2017 passed by the CIT (A)-I, Noida relating to A. Y. 2014-15.

2.

The assessee in his various grounds of appeal has challenged the exparte order of the CIT(A) dismissing the appeal filed by him for non prosecution.

2.1 An adjournment application was filed by the assessee seeking adjournment of the case. However, after perusal of the order of the CIT(A), request of the assessee seeking adjournment of the case was rejected and appeal is being decided on the basis of material available on record and after hearing the Ld. DR.

3.

Perusal of the orders of the authorities below shows that the assessee is an individual and filed his return of income on 29.01.2015 declaring total income of Rs.4,84,320/-. The Assessing Officer completed the assessment u/s 143 (3) determining the total income at Rs.22,72,112/-. The assessee preferred the appeal before the CIT(A). However due to non appearance before him the Ld. CIT(A) dismissed the appeal for non prosecution. However, I find the Ld. CIT(A) has not decided the issue on merit. Considering the totality of the facts of the case and in the interest of justice I deem it proper to restore the issue to the file of the CIT (A) with a direction to grant one final opportunity to the assessee to substantiate his case. The assessee is also hereby directed to appear before the CIT(A) without seeking any adjournment under any pretext failing which the Ld. CIT(A) is at liberty to pass appropriate order as per law. The grounds raised by the assessee are accordingly allowed for statistical purposes.

4.

In the result, the appeal filed by the assessee is allowed for statistical purpose.

The order was pronounced in the open court at the time of hearing itself i.e. on 11.12.2018.

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