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Facts
The assessee challenged the orders of the CIT(A) for Assessment Years 2012-13 and 2013-14. The core contention was that the CIT(A) had dismissed the appeals for non-prosecution without providing a proper opportunity of being heard and without deciding the appeals on their merits.
Held
The Tribunal observed that the CIT(A) had dismissed the appeals ex-parte without addressing the merits of the grounds of appeal. Consequently, the Tribunal decided to remand the matter back to the CIT(A) to hear and decide the appeals afresh on their merits, ensuring the assessee is provided with a proper opportunity of being heard.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeals for non-prosecution ex-parte without providing a proper opportunity of being heard and without deciding the appeals on their merits.
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.