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Facts
The appellant, Anant Raj Agencies, challenged the CIT(A)'s order for AY 2013-14. The CIT(A) had dismissed the appellant's appeal for non-prosecution, despite the appellant's requests for adjournments and filing of additional grounds, without addressing the merits of the case.
Held
The Tribunal held that the CIT(A) does not possess the power under Section 251 of the Income-tax Act, 1961, to dismiss an appeal for non-prosecution. Therefore, the Tribunal remitted the matter back to the CIT(A) for fresh consideration on merits, after providing the assessee a proper opportunity of being heard.
Key Issues
Whether the CIT(A) has the power to dismiss an appeal for non-prosecution under Section 251 of the Income-tax Act, 1961.
Sections Cited
Section 251 of the Income-tax Act, 1961
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘SMC’ : NEW DELHI
(PAN : AAEFA3573C) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sudesh Garg, Advocate REVENUE BY : Shri Om Prakash, Sr. DR Date of Hearing : 26.03.2024 Date of Order : 26.03.2024
ORDER This appeal by the assessee is directed against the order of the ld. CIT (Appeals)/National Faceless Appeal Centre (NFAC) dated 28.11.2023 for the assessment year 2013-14.
The assessee has taken the following grounds of appeal :- “1. The Ld. CIT (A) has erred on facts and in law in dismissing the appeal of the appellant by erroneously assuming tha the appellant is not interested in pursuing the appeal ignoring the request for adjournments and additional grounds of appeal filed in response to the notices issued by the ld. CIT (A).
2. The Ld. CIT (A) has erred on facts and in law in dismissing the appeal of the appellant without dealing with various grounds of appeal and additional grounds of appeal.”
3. At the outset, ld. Counsel for the assessee submitted that the ld. CIT (A) has dismissed the appeal for non-prosecution. He prayed that an opportunity may be provided to appear before the ld. CIT (A) to canvass the appeal properly.
Ld. DR for the Revenue did not have any objection if the matter is remitted to the file of ld. CIT (A).
Upon careful consideration, i find that the ld. CIT (A) in this case has dismissed the appeal for non-prosecution. Section 251 of the Income-tax Act, 1961 does not provide any power to ld. CIT (A) to dismiss the appeal for non- prosecution. Hence, in the interest of justice, I remit the issue to the file of ld. CIT (A). Ld. CIT (A) shall consider the issue afresh and pass a speaking order after giving the assessee an opportunity of being heard.
In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 26th day of March, 2024 after the conclusion of the hearing.