GIRISH CHANDRA ,MORADABAD vs. ITO,WARD-2(1), MORADABAD

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ITA 2224/DEL/2024Status: DisposedITAT Delhi27 December 2024AY 2017-18Bench: SHRI VIKAS AWASTHY (Judicial Member)3 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(A) does not possess the power to dismiss an appeal for non-prosecution, emphasizing that Sections 250 and 251 of the Income Tax Act mandate the disposal of appeals on merits. The case was restored to the CIT(A) for a de novo adjudication, with directions to provide the assessee a reasonable opportunity to present their submissions.

What were the facts?

The assessee's appeal for assessment year 2017-18 was dismissed by the Commissioner of Income Tax (Appeals) (CIT(A)) for non-prosecution. The dismissal occurred because the assessee failed to respond to five notices issued by the CIT(A).

What were the issues?

Whether the Commissioner of Income Tax (Appeals) has the power to dismiss an appeal for non-prosecution without deciding it on merits.

Which sections of the Income-tax Act were involved?

Section 250,Section 251

AI-generated summary — verify with the full judgment below

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

Hearing: 30/09/2024

(A.Y.2017-18) Girish Chandra, Shiv Vihar Colony, Near Mansarover Colony, Moradabad, Uttar Pradesh 244001 ...... अपीलाथ�/Appellant PAN: ALGPC-4269-E बनाम Vs. Income Tax Officer-2(1) Moradabad-New Civil Lines, ..... �ितवादी/Respondent Uttar Pradesh 244001 अपीलाथ� �ारा/ Appellant by : Shri V. Rajkumar, Advocate �ितवादी�ारा/Respondent by : Shri Sanjay Kumar, Sr. DR सुनवाई क� ितिथ/ Date of hearing : 30/09/2024 घोषणा क� ितिथ/ Date of pronouncement : : 27/12/2024 आदेश/ORDER

PER VIKAS AWASTHY, JM:

1.

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals)/Additional/Joint Commissioner of Income Tax(Appeals)-2, Ahmedabad (hereinafter referred to as 'the CIT(A)') dated 11.03.2024, for assessment year 2017-18.

2.

Both sides heard orders of the authorities below examined. A perusal of impugned order reveals that the CIT(A) had issued notice to the assessee on five occasions i.e. 15.03.2020, 06.08.2020, 13.12.2020, 18.11.2024 and 12.02.2024. There was no response from assessee’s side to the said notices. Hence, the CIT(A) dismissed appeal for non-prosecution. It is no more res integra that the CIT(A) has (AY 2017-18) no power to dismiss appeal for non-prosecution [Re. CIT vs. Premkumar Arjundas Luthra (HUF) 69 taxmann.com 407 (Bom)]. The provisions of section 250 r.w.s 251 of the Income Tax Act, 1961(hereinafter referred to as 'the Act') mandates CIT(A)/JCIT(A) to dispose of appeal on merits. Considering entire facts of the case, I deem it appropriate to restore this appeal back to the CIT(A) for denovo adjudication after notice to the assessee on correct address as already provided in Form 35.

3.

The assessee upon service of notice shall respond to the same, without fail. The CIT(A) before deciding the appeal of assessee on merits shall grant reasonable opportunity of making submissions to the assessee, in accordance with law.

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