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Facts
The assessee filed an appeal against the CIT(A)'s order for AY 2011-12, contending that their appeal was dismissed ex parte without proper opportunity of being heard, despite an adjournment request being submitted online. The CIT(A) dismissed the appeal for non-prosecution without considering the assessee's request for 15 days' time.
Held
The ITAT observed that the CIT(A) dismissed the appeal for non-prosecution without deciding the issues on merits and without considering the assessee's adjournment request. In the interest of justice, the ITAT restored the appeal to the file of the CIT(A) for adjudication on merits after providing the assessee an adequate opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal ex parte for non-prosecution, disregarding their adjournment request and without considering the merits of the case.
Sections Cited
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Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD
सुनवाईक�तारीख/ Date of hearing: 07.03.2024 30.04.2024 उ�ोषणाक�तारीख/Pronouncement on आदेश /O R D E R
This appeal is filed by the assessee against the order of the Ld.CIT(Appeals) – NFAC, Delhi dated 26.05.2023 for the AY 2011-12.
The Ld. Counsel for the assessee, at the outset, submits that appeal has been disposed of by the Ld.CIT(A)-NFAC ex parte without providing adequate opportunity of being heard to the assessee. Ld. Counsel submits that when the appeal was fixed for hearing on 1
I.T.A.No.2111/Del/2023 26.05.2023 the assessee sought an adjournment by uploading the same in e-proceedings windows of the Income tax site requesting 15 days time from 26.05.2023 to 10.06.2023 but the Ld.CIT(A) by order dated 26.05.2023 dismissed the appeal of the assessee for non- prosecution without considering the adjournment request of the assessee.
On hearing both the sides and perusing the order of the Ld.CIT(A), it is noticed that the Ld.CIT(A) dismissed the appeal for non-prosecution without deciding the issues on merits. Therefore, in the interest of justice, this appeal is restored to the file of the Ld.CIT(A) for deciding the grounds on merits after providing adequate opportunity 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