ANJAMA RANI,DELHI vs. ITO, HARYANA
Facts
The assessee filed an appeal against the order of the Ld.CIT(Appeals) for AY 2012-13. The Ld.CIT(A) had dismissed the assessee's appeal for non-prosecution without deciding it on merits, despite providing three opportunities for submissions.
Held
The ITAT observed that the CIT(A) had dismissed the appeal ex parte due to the assessee's non-appearance, without addressing the merits. Therefore, in the interest of justice, the ITAT restored the matter back to the CIT(A) for a fresh decision on merits after granting the assessee an adequate opportunity of being heard.
Key Issues
Whether the CIT(A) was justified in dismissing the assessee's appeal for non-prosecution without deciding it on merits, and if the matter should be restored for fresh adjudication.
Sections Cited
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH “SMC” NEW DELHI
Before: SHRI CHALLA NAGENDRA PRASAD
I.T.A.No.3542/Del/2023
IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “SMC” NEW DELHI BEFORE SHRI CHALLA NAGENDRA PRASAD, JUDICIAL MEMBER आ.अ.सं/.I.T.A No.3542/Del/2023 िनधा�रणवष�/Assessment Year: 2012-13
बनाम ANJAMA RANI ITO, H.No.3/12, Ramesh Nagar, West Delhi, Vs. Ward-1, Delhi. Sonepat, Haryana. PAN No.AQQPR0530C अपीलाथ� Appellant ��यथ�/Respondent
Shri Naveen Kumar Goyal, CA िनधा�रतीक�ओरसे /Assessee by Shri Om Parkash, Sr. DR राज�वक�ओरसे /Revenue by
सुनवाईक�तारीख/ Date of hearing: 05.03.2024 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 31.10.2023 for the AY 2012-13.
Ld. Counsel for the assessee, at the outset, submits that appeal has been disposed of ex parte without giving an adequate opportunity of being heard. Ld. Counsel further submits that the Ld.CIT(A) has not decided the grounds on merits but the appeal was dismissed for non-prosecution. Therefore, the Ld. Counsel for the
I.T.A.No.3542/Del/2023
assessee submits that the matter may be restored to the file of the
Ld.CIT(A) for deciding the grounds on merits.
Heard rival submissions, perused the orders of the authorities
below.
On perusal of the Ld.CIT(A) order, it is noticed that the
assessee was given three opportunities by the Ld.CIT(A) for
submissions on 25.01.2021, 23.10.23 and 30.10.2023. As there was
no reply, the Ld.CIT(A) dismissed the appeal of the assessee for
non-prosecution. Ld.CIT(A) did not render any findings on merits on
the ground raised by the assessee. Therefore, in the interest of
justice, this appeal is restored back to the file of Ld.CIT(A) for
deciding the appeal 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
Sd/- (C.N. PRASAD) JUDICIAL MEMBER Dated: 30.04.2024 *Kavita Arora, Sr. P.S.
I.T.A.No.3542/Del/2023
Copy of order sent to- Assessee/AO/Pr. CIT/ CIT (A)/ ITAT (DR)/Guard file of ITAT.
By order
Assistant Registrar, ITAT: Delhi Benches-Delhi
