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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.
Held
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.
Key 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.
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: 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.
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.
Ld. DR has no serious objection.
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.
In the result, appeal of the assessee is allowed for statistical purpose.
Order pronounced in the open court on 30/04/2024