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Facts
The assessee filed appeals against the orders of the CIT(A) for AY 2013-14 and 2017-18. For AY 2013-14, the CIT(A) dismissed the appeal as 'not admitted' due to alleged failure by the assessee to remove defects. For AY 2017-18, the CIT(A) dismissed the appeal ex-parte due to non-response from the assessee to notices.
Held
The Tribunal noted that the CIT(A) orders did not reflect the mode of serving notices or the actual service report. Consequently, the Tribunal decided to allow the appeals for statistical purposes and restored the matters to the CIT(A) for fresh adjudication on merits, providing the assessee with an opportunity to be heard.
Key Issues
Whether the CIT(A) was justified in dismissing appeals without adjudicating on merits due to alleged technical defects or non-response to notices, and the lack of proper service records for notices issued.
Sections Cited
143(3)
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Income Tax Appellate Tribunal, DELHI BENCHES : A : NEW DELHI
Before: SHRI G.S. PANNU, HON’BLE & SHRI ANUBHAV SHARMA
At the time of hearing, it came up that the appeals have not been decided on merit by the ld.CIT(A) and, in fact, the order of the ld.CIT(A) mentions that there were certain deficiencies which were allegedly communicated to the appellant assessee by letter dated 01.09.2022, in case of the assessee for AY 2013-14 and the assessee had failed to remove the defects. Thus, the ld.CIT(A) had disposed of the appeal mentioning ‘not admitted’.
2.1 In AY 2017-18, the ld.CIT(A) observes that notices were issued on four occasions, but, there were no response from the assessee and, therefore, following the judgement of the Hon’ble Supreme Court in CIT vs. B.N. Bhattacharjee, 118 ITR 461 and other judicial verdicts for similar rationale, had dismissed the appeal of the assessee.
The ld. AR has pointed out before us that as far as the issue of technical defects is concerned, the reply was submitted and as such, there were no technical defects. As for AY 2017-18, it was submitted that no notices were received.
Considering the aforesaid facts and circumstances as canvassed, we are of the considered view that the assessee deserves an opportunity to contest on merits. The orders of the ld.CIT(A) although mentions of the notices being
ITAs No.1058 & 1059/Del/2023 issued, but, the mode of serving notices and the actual service report is not reflected.
Thus, the appeals are allowed for statistical purposes and the issues on merits are restored to the files of the ld.CIT(A), who shall, after giving an opportunity to the assessee, dispose of the appeals with a fresh order.