SANJAY SINGH & SONS,GURGAON vs. ITO, WARD-4(1), GURGAON

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ITA 1755/DEL/2018Status: DisposedITAT Delhi04 December 2018AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is required to decide appeals with reasons, even if the assessee does not appear. The dismissal without reasons and without a proper opportunity to be heard violates Section 250(6).

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-appearance. The CIT(A) did not provide reasons for the decision, merely dismissing the appeal for lack of submissions.

What were the issues?

Whether the CIT(A) can dismiss an appeal without providing reasons and without affording a proper opportunity of being heard to the assessee.

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: 04.12.2018Pronounced: 04.12.2018

ORDER This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-1, Gurgaon, Dated 05.12.2017, for the A.Y. 2014-2015. 2. The Ld. CIT(A) passed the impugned order in which it is noted that many notices have been issued to the assessee for hearing the appeal. However, none appeared on behalf of the assessee. The Ld. CIT(A) accordingly dismissed the appeal of assessee.

2 ITA.No.1507/Del./2018 Shri Hamid Khan, Bulandshahr. .

3.

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, even if the assessee or his Authorised Representative did not appear before the Ld. CIT(A), the Ld. CIT(A) is required to decide the appeal of assessee by giving reasons for decision in the appellate order. However, the Ld. CIT(A) simply dismissed the appeal of assessee because assessee has not filed any submission to controvert the finding of fact recorded by the A.O. No reasons have been recorded for deciding the appeal. Assessee also in its ground of appeal

1.

stated that appeal have been decided in violation of Section 250(6) of the I.T. Act without giving proper opportunity of being heard to the assessee. In this view of the matter, the Order of the Ld. CIT(A) cannot be sustained in Law. I, accordingly, set aside the impugned order of Ld. CIT(A), Gurgaon and restore the appeal of assessee to his file with a direction to re-decide the appeal

3. ITA.No.1507/Del./2018 Shri Hamid Khan, Bulandshahr. . of assessee strictly on merits by giving reasons for decision in the appellate order and in accordance with law, , by giving reasonable and sufficient opportunity of being heard to the assessee.

4.

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

Order pronounced in the open Court.

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