GAGANPREET SINGH SACHDEVA,NEW DELHI vs. ACIT, WARD 51(1), NEW DELHI
What did the Tribunal hold?
The Tribunal determined that granting the assessee an opportunity to file submissions would not prejudice the revenue. Consequently, the matter was remanded back to the CIT(A) for adjudication on merits, and the appeal was allowed for statistical purposes.
What were the facts?
The assessee filed an appeal against an order from the National Faceless Appeal Centre (NFAC), Delhi, dated 22.03.2023. The CIT(A) had previously dismissed the assessee's appeal without adjudicating on the merits, as the assessee failed to attend the hearings.
What were the issues?
Whether the CIT(A) erred in dismissing the appeal without adjudication on merits due to the assessee's non-appearance, and whether the assessee should be granted an opportunity to present its case.
Which sections of the Income-tax Act were involved?
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, DELHI BENCH ‘B’, NEW DELHI
Before: Sh. Kul BharatDr. B. R. R. Kumar
ORDER
Per Dr. B. R. R. Kumar, Accountant Member:
The present appeal has been filed by the assessee against the order of National Faceless Appeal Centre (NFAC), Delhi dated 22.03.2023.
On going through the record, we find that the ld. CIT(A) has summarily confirmed the order of the Assessing Officer and dismissed the appeal of the assessee without adjudicating the issue on merits owing to the failure of the assessee to attend the hearings. It was pleaded that given an opportunity, the assessee would comply to the notices issued by the revenue. We find that no prejudice would be caused to the revenue, if an opportunity is given to the assessee to file his submissions. Hence, the matter is being remanded to the file of the ld. CIT(A) to adjudicate the issue on merits. The department would be at liberty to initiate proceedings in accordance with 2 Gaganpreedt Singh Sachdeva the provisions of Income Tax Act for non-compliance to the notices, if any.
In the result, the appeal of the assessee is allowed for statistical purposes. Order Pronounced in the Open Court on 08/03/2024.
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