ASHI LTD,DELHI vs. DCIT, CIRCLE-3(2), NEW DELHI

The Ld. CIT(A) noted that several notices have been issued to the assessee for disposal of the appeal on several dates. However, none attended on behalf of the assessee. The 2 ITA.No.3952/Del./2018 M/s. Ashi Limited, Delhi. Ld. CIT(A), therefore, dismissed the appeal of assessee for default of the assessee holding that assessee is not interested in disposal of the appeal.

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, 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, New Delhi, and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee in accordance with law, giving reasons for decision in the 3 ITA.No.3952/Del./2018 M/s. Ashi Limited, Delhi. 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.