M/S. VIRAJ CASTING PVT.LTD,PUNE vs. INCOME-TAX OFFICER, WARD - 13(5), PUNE

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ITA 616/PUN/2018Status: DisposedITAT Pune13 December 2018AY 2013-143 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The Tribunal held that the CIT(Appeals) is obligated to decide appeals on merits, even if the assessee does not appear. The impugned order was set aside, and the appeal was restored to the CIT(Appeals) for a fresh disposal.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed in limine without considering the merits. This was because the assessee did not appear before the CIT(Appeals) after receiving a notice.

What were the issues?

Whether an appeal can be dismissed in limine by the CIT(Appeals) without adjudicating on the merits, solely due to the assessee's non-appearance.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI R.S. SYAL

For Appellant: Shri V.L Jain
For Respondent: Shri M.K Verma
Hearing: 13.12.2018Pronounced: 13.12.2018

आदेश / ORDER

PER R.S. SYAL, VP :

This appeal by the assessee arises out of the ex-parte order passed by the ld. CIT(Appeals), Pune-5, Pune on 10.01.2018 in relation to the assessment year 2013-14.

2.

I have heard both the parties and perused the relevant material available on record. The ld. CIT(A) dismissed the appeal in limine without going into the merits of the appeal. He issued notice to assessee for

2 ITA No. 616/PUN/2018 A.Y.2013-14

participation in the appellate proceedings. The assessee did not turn up before him and accordingly, the ld. CIT(A) dismissed the appeal in limine. In my considered opinion, the ld. CIT(Appeals) is bound to dispose of any appeal before him on merits, even if there is no participation by the assessee. Since the appeal was dismissed in limine without going into the merits of the appeal, I set-aside the impugned order and restore the appeal to the file of ld. CIT(Appeals) for disposing it afresh as per law after allowing a reasonable opportunity of being heard to the assessee.

In the result, the appeal is allowed for statistical purposes. 3.

Order pronounced on 13th day of December, 2018.

Sd/- R.S. SYAL उपा�य� /VICE-PRESIDENT

पुणे / Pune; �दनांक / Dated : 13th December, 2018. SB आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to : अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT(Appeals), Pune-5, Pune. 4. The Pr. CIT, Pune-4, Pune. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव / Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

3 ITA No. 616/PUN/2018 A.Y.2013-14

Date 1 Draft dictated on 13.12.2018 Sr. PS/PS 2 Draft placed before author 13.12.2018 Sr. PS/PS 3 Draft proposed and placed JM/AM before the second Member 4 Draft discussed/approved by AM/JM second Member 5 Approved draft comes to the Sr. PS/PS Sr. PS/PS 6 Kept for pronouncement on Sr. PS/PS 7 Date of uploading of order Sr. PS/PS 8 File sent to Bench Clerk Sr. PS/PS 9 Date on which the file goes to the Head Clerk 10 Date on which file goes to the A.R 11 Date of dispatch of order

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