SARABJEET KAUR,NEW DELHI vs. ITO WARD 59(5), NEW DELHI

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ITA 2186/DEL/2023Status: DisposedITAT Delhi30 April 2024AY 2017-18Bench: SHRI CHALLA NAGENDRA PRASAD (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 ITAT observed that the Ld.CIT(A) dismissed the appeal ex-parte without considering the merits. Therefore, in the interest of justice, the ITAT restored the appeal to the file of the Ld.CIT(A)-NFAC for a fresh decision on merits, ensuring adequate opportunity of being heard for the assessee.

What were the facts?

The assessee's appeal for AY 2017-18 was dismissed ex-parte by the Ld.CIT(A)-NFAC due to non-prosecution. The assessee's counsel contended that she was pregnant and could not access her business email where hearing notices were sent, leading to her inability to represent the case and the disposal without deciding on merits.

What were the issues?

Whether the Ld.CIT(A) was justified in dismissing the appeal ex-parte for non-prosecution, and if the appeal should be restored for a fresh decision on merits due to the circumstances of non-representation.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

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

Before: SHRI CHALLA NAGENDRA PRASAD

Hearing: 04.03.2024

सुनवाईक�तारीख/ Date of hearing: 04.03.2024 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 05.06.2023 for the AY 2017-18.

2.

Ld. Counsel for the assessee, at the outset, submits that this appeal is disposed of by the Ld.CIT(Appeals) for non-prosecution by the assessee and without deciding grounds raised before him on merits. Ld. Counsel for the assessee submits that the reason for non-representation/submission was that the assessee at that point

I.T.A.No.2186/Del/2023 of time was pregnant and unable to access her business related e- mail id on which the hearing notices were forwarded by the Ld.CIT(A). Therefore, the Ld. Counsel for the assessee submits that the appeal may be restored back to the file of the Ld.CIT(A) – NFAC for deciding the issues afresh on merits.

3.

Ld. DR has no serious objection.

4.

On hearing both the sides and perusing the order of the Ld.CIT(A) it is noticed that appeal of the assessee was disposed of by the Ld.CIT(A) ex parte dismissing for non-prosecution and without going into merits 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)-NFAC, Delhi to decide afresh on merits after providing adequate opportunity of being heard.

5.

In the result, appeal of the assessee is allowed for statistical purpose.

Order pronounced in the open court on 30/04/2024

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