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Facts
The assessee, SKN Infrastructure Private Limited, filed an appeal against an order of the Ld. CIT(Appeals)-NFAC for AY 2015-16, which had been dismissed ex parte for non-prosecution without addressing the merits. The assessee's counsel requested the ITAT to restore the matter to the Ld. CIT(A) for a decision on merits, a request to which the Ld. DR had no objection.
Held
The ITAT noted that the Ld. CIT(A) dismissed the appeal ex parte for non-prosecution, without recording findings on the grounds raised. In the interest of justice, the ITAT restored the appeal to the file of the Ld. CIT(A) for a fresh decision in accordance with law, ensuring the assessee is provided an adequate opportunity of being heard.
Key Issues
Whether the Ld. CIT(A)'s ex parte dismissal of the appeal for non-prosecution, without deciding on merits, necessitates restoration to the CIT(A) for a fresh hearing.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “G”NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD & DR. BRR KUMAR
Assessee by Shri Vishal Kalra, Adv. & Shri Ankit Sahni, Adv. Revenue by Shri Vivek Vardhan, Sr. DR सुनवाईक�तारीख/ Date of hearing: 01.02.2024 30.04.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R PER C.N. PRASAD, J.M.
This appeal is filed by the Assessee against the order of the Ld.CIT(Appeals)-NFAC, Delhi dated 14.02.2023 for the AY 2015-16.
At the outset, Ld. Counsel for the assessee submits that the appeal is disposed of by the Ld.CIT(A) ex parte for non-prosecution of the appeal and not decided various grounds raised before him on merits. Therefore, the Ld. Counsel submits that the matter may be I.T.A.No.1069/Del/2023 restored to the file of the Ld.CIT(A) for deciding the issues on merits.
Ld. DR has no serious objection.
On hearing both the sides and perusing the order of the Ld.CIT(A), we observe that the appeal of the assessee is dismissed for non-prosecution. The Ld. CIT(A) did not record any findings on each of the grounds raised by the assessee. Therefore, in the interest of justice, this appeal is restored to the file of the Ld.CIT(A) for deciding afresh in accordance with law after providing adequate opportunity of being heard to the assessee.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 30/04/2024