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Facts
The Assessee challenged the orders of the CIT(A) for AYs 2012-13 and 2013-14, where appeals were dismissed for non-prosecution. The Assessee contended that they were not provided a proper opportunity of being heard.
Held
The Tribunal noted that the CIT(A) decided the appeals ex-parte without addressing their merits. Consequently, the matter was remanded to the CIT(A) for a fresh decision on merits, ensuring the Assessee receives a proper opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in dismissing appeals ex-parte for non-prosecution without considering the merits and providing an opportunity of being heard.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH ‘G’: NEW DELHI
Before: BEFORE SHRI YOGESH KUMAR U.S. & SHRI AVDHESH KUMAR MISHRA
Assessee, the Assessee has challenged the order of the Ld. CIT(A) dated 18/12/2023 and 11/12/2023 for Assessment Years 2012-13 and 2013-14 respectively. As per Ground No. 6 and 7 of the Grounds of appeal for Assessment Year 2012-13 and 2013-14 respectively, the Assessee contended opportunity of being heard by the Ld. CIT(A).
The Ld. Departmental Representative by relying on the orders of the Lower Authorities, sought for dismissal of the Appeals.
Heard. We have gone through the orders of the Ld. CIT(A) in both the years, it is found that the Ld. CIT(A) has dismissed the Appeal for non-prosecution as the Assessee has not appeared even after service of the notice. However, the Ld. CIT(A) has not decided the Appeals on its merit.
Considering the fact that the Appeals have been decided ex-parte and without deciding grounds of Appeal of the Assessee, we deem it fit to restore the matter to the file of the Ld. CIT(A). Accordingly, the issue involved in the present Appeals are remanded to the file of the Ld. CIT(A) to decide the Appeal afresh on its merit after providing opportunity of being heard to the Assessee in accordance with law. The Assessee is also directed to cooperate with the first appellate proceedings before the Ld. CIT(A).
Accordingly, the Ground No. 6 & 7 of the Appeal in and 465/Del/2024 respectively are allowed.
Since we have remanded the matter to the file of the Ld. CIT(A) to decide on merit, the other grounds of Appeal of the Assessee are dismissed.
In the result, Appeal filed by the Assessee in and 465/Del/2024 are partly allowed for statistical purpose.