What did the Tribunal hold?

The Tribunal held that the CIT(A) should have decided the appeal on merits and provided reasons for the decision, even in the absence of the assessee. Dismissing the appeal solely for non-prosecution was not sustainable in law.

The assessee's appeal before the CIT(A) was dismissed for non-prosecution after a request for adjournment was denied. The assessee's counsel had filed a Power of Attorney for the adjournment.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal for non-prosecution without deciding on merits and providing reasons as required by Section 250(6) of the IT Act.

Himani Agarwal, Noida vs ITO | ITAT Delhi 2018

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

Before: SHRI BHAVNESH SAINI

Hearing: 18.10.2018Pronounced: 18.10.2018

Ms. Mamta Singh Shukla, Advocate & For Assessee : Shri Jai Kumar Mansharamani, C.A. For Revenue : Dr. Anjula Jain, Sr. D.R. Date of Hearing : 18.10.2018 Date of Pronouncement : 18.10.2018 ORDER 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. 2015-2016.

The Ld. CIT(A) noted in the impugned Order that appeal was fixed for hearing on 23.03.2018 whereupon the Power of Attorney was filed by the Counsel for Assessee for 2 ITA.No.3646/Del./2018 Ms. Himani Agarwal, Noida.

adjournment, which was however not granted. The Ld. CIT(A) accordingly, dismissed the appeal of assessee for non- prosecution.

After hearing Learned Representatives of both the parties, 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 of assessee in accordance

3 ITA.No.3646/Del./2018 Ms. Himani Agarwal, Noida. 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.

HIMANI AGARWAL,NOIDA vs. ITO, WARD- 1(4), GAUTAM BUDH NAGAR

What did the Tribunal hold?

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