VIJAY KUMAR GUPTA,MEERUT vs. ITO, WARD-2(4), MEERUT

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ITA 204/DEL/2018Status: DisposedITAT Delhi11 July 2018AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A)'s order could not be sustained as it did not comply with Section 250(6) of the IT Act, which requires mentioning points for determination and reasons for the decision. The matter was restored to the CIT(A) for reconsideration.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed due to non-appearance on multiple hearing dates. The CIT(A) noted that the assessee was not interested in pursuing the appeal and that the AO's order remained uncontested.

What were the issues?

Whether the CIT(A) properly complied with the procedural requirements of Section 250(6) of the IT Act when dismissing the assessee's appeal for non-appearance.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI BHAVNESH SAINI

Hearing: 11.07.2018Pronounced: 11.07.2018

Date of Hearing : 11.07.2018 Date of Pronouncement : 11.07.2018 ORDER

This appeal by assessee has been directed against the Order of the Ld. CIT(A), Meerut, Dated 09.11.2017, for the A.Y. 2014-2015.

2.

The Ld. CIT(A) noted four dates of hearing, on which date, none appeared on behalf of the assessee. The Ld. CIT(A), therefore, noted that the order of the A.O. remained

2 ITA.No.204/Del./2018 Shri Vijay Kumar Gupta, Meerut. uncontested, therefore, the appeal of assessee has been dismissed.

3. After considering the submissions of the Ld. D.R. I am of the view that the matter requires reconsideration at the level of the Ld. CIT(A). The A.O. made four additions in the assessment order. The Ld. CIT(A) did not mention if any notice have been served upon the assessee for hearing of the appeal.

The Ld. CIT(A) in the absence of assessee noted that assessee is not interested in pursuing the appeal. The appeal of assessee was accordingly dismissed. 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.

However, the above Section have not been complied with in the present case. Thus, the order of the Ld. CIT(A) cannot be sustained in law. The matter requires reconsideration at the level of the Ld. CIT(A).

3.

In view of the above, I set aside the impugned order of Ld. CIT(A), Meerut and restore the appeal of assessee to his

3 ITA.No.204/Del./2018 Shri Vijay Kumar Gupta, Meerut. file with a direction to re-decide the appeal of assessee on merits, in accordance with law, by giving reasons for decision in the appellate order. The Ld. CIT(A) shall give reasonable and sufficient opportunity of being heard to the assessee.

4.

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

Order pronounced in the open Court.

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