SURYA PACKAGING PVT. LTD.,NEW DELHI vs. ITO, WARD- 3(4), NOIDA

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ITA 164/DEL/2018Status: DisposedITAT Delhi10 July 2018AY 2014-153 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to comply with Section 250(6) of the IT Act by not providing reasons for the decision when dismissing the appeal. The matter was set aside for reconsideration.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for want of prosecution after multiple adjournment requests. The assessee did not appear on the scheduled hearing dates.

What were the issues?

Whether the CIT(A) properly followed the procedure under Section 250(6) of the IT Act when dismissing an appeal for non-prosecution.

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: 10.07.2018Pronounced: 10.07.2018

Date of Hearing : 10.07.2018 Date of Pronouncement : 10.07.2018 ORDER

This appeal by assessee has been directed against the Order of the Ld. CIT(A)-1, Noida, dated 29.09.2017, for the A.Y. 2014-2015.

2.

The Ld. CIT(A) noted that appeal was fixed for hearing on 22.06.2017 and a request for adjournment was moved, which was allowed and the case was adjourned for 29.06.2017, on which date there was no response from the side of the 2 ITA.No.164/Del./2018 M/s. Surya Packaging Pvt. Ltd., New Delhi.

assessee. On 25.07.2017, again request was made for adjournment. The Ld. CIT(A) noted that it seems assessee is not interested in prosecuting the appeal, therefore, the appeal of assessee was dismissed for want of prosecution.

3.

After considering the submission of 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.

This Section shall have to be complied with while deciding the appeal even if an assessee appears before him or not. The Ld. CIT(A), simply dismissed the appeal of assessee for non- prosecution. Thus, the order cannot be sustained in law and matter requires reconsideration at the level of the Ld. CIT(A). I, accordingly, set aside the impugned order of Ld. CIT(A) and restore the appeal of assessee to his file with a direction to re- decide the appeal of assessee strictly in accordance with law on merits, by giving reasons for decision in the appellate order, by 3 ITA.No.164/Del./2018 M/s. Surya Packaging Pvt. Ltd., New Delhi. giving reasonable and sufficient opportunity of being heard to the assessee and the A.O.

4.

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

Order pronounced in the open Court.

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