What did the Tribunal hold?

The ITAT held that the CIT(A) should have decided the appeal on merits with reasons, even in the absence of the assessee, as per Section 250(6) of the IT Act. Dismissing for non-prosecution without deciding on merits was not sustainable.

The assessee's appeal before the CIT(A) was dismissed for default due to non-compliance with notices. The assessee did not appear for hearings before the CIT(A).

What were the issues?

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

Anu Bathla, U S Nagar vs ITO | ITAT Delhi 2018

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

Before: SHRI BHAVNESH SAINI

Hearing: 18.10.2018Pronounced: 18.10.2018

For Assessee : Shri Amit Kaushik, Advocate. 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), Haldwani, Dated 07.10.2016, for the A.Y. 2012-2013.

The Ld. CIT(A) noted in the impugned Order that several notices were issued to the assessee for hearing of the 2 ITA.No.4146/Del./2018 Smt. Anu Bathla, Rudrapur, Dist. U.S. Nagar, Uttarakhand.

appeal. However, assessee did not comply with the same. The Ld. CIT(A), therefore, noted that assessee is not interested in prosecuting the appeal. Therefore, appeal of assessee was dismissed for default.

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), Haldwani and restore the appeal of assessee to his file

3 ITA.No.4146/Del./2018 Smt. Anu Bathla, Rudrapur, Dist. U.S. Nagar, Uttarakhand. 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.

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

Order pronounced in the open Court.

ANU BATHLA,U S NAGAR vs. ITO, WARD-1(4), RUDRAPUR

What did the Tribunal hold?

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