LAXMI DATT MISHRA,NEW DELHI vs. ITO, WARD- 23(3), NEW DELHI

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ITA 1890/DEL/2018Status: DisposedITAT Delhi31 August 2018AY 2011-124 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT found that the CIT(A) should have decided the appeal on merits. Therefore, the tribunal restored the matter to the CIT(A) to decide the appeal on merits after giving the assessee a reasonable opportunity of being heard.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-appearance despite multiple opportunities. The assessee preferred an appeal to the ITAT against this dismissal.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-appearance without deciding the case on merits. The assessee sought a fresh opportunity to present their case.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI ‘SMC’ BENCH,

Before: SHRI N.K. BILLAIYA, & SHRI KULDIP SINGH

For Appellant: Shri Rahul Chaurasia, CA
Hearing: 30.08.2018Pronounced: 31.08.2018

PER N.K. BILLAIYA, ACCOUNTANT MEMBER,

1.

This appeal by the assessee is preferred against the order of the Commissioner of Income Tax [Appeals]-I, New Delhi dated 02.12.2016 pertaining to assessment year 2011-12.

2.

The sum and substance of the grievance raised by the assessee is that the CIT(A) has erred in dismissing the appeal for non-appearance.

3.

We have carefully considered the orders of the first appellate authority. Vide notice dated 22.09.2015, the first appellate authority posted the appeal for hearing on 1.10.2015 and on the request of the ld. AR, the case was adjourned to 16.11.2015. However, there was no compliance on the said date. The CIT(A) further gave two more opportunities and finally dismissed the appeal in limine.

4.

In our considered opinion, the first appellate authority should have decided the appeal on merits of the case and, therefore, we are of the view that the assessee deserves one more opportunity. We, accordingly, restore the matter to the file of the CIT(A). The CIT(A) is directed to decide the appeal on merits after giving reasonable opportunity of being heard to the assessee.

5.

In the result, the appeal filed by the assessee in is allowed for statistical purposes.

The order is pronounced in the open court on 31.08.2018.

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