PROGRESSIVE ALLOYS(INDIA) PVT.LTD.,DELHI vs. ITO WARD 20(1), DELHI

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ITA 3882/DEL/2023Status: DisposedITAT Delhi08 March 2024AY 2013-14Bench: Dr. B. R. R. Kumar, Accountant Member, Sh. Yogesh Kumar US (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal acknowledged the assessee's right to appeal but emphasized the responsibility to comply with notices. While not preempting the assessee's grievance, the Tribunal observed that the assessee's conduct was burdening the justice system. Therefore, the Tribunal directed the assessee to pay Rs. 5,000/- to the Prime Minister's National Relief Fund and remanded the case to the CIT(A) for a fresh hearing, with specific instructions to provide the assessee an opportunity of being heard.

What were the facts?

The assessee's appeals for A.Y. 2013-14 and 2017-18 were summarily dismissed by the CIT(A) due to non-prosecution, confirming the Assessing Officer's orders. The assessee subsequently appealed to the Tribunal, raising grounds related to natural justice (audi alteram partem) despite repeatedly failing to appear before the CIT(A).

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without affording a proper opportunity of hearing, especially when the assessee later invokes the principle of "audi alteram partem." The issue also involves balancing the assessee's right to appeal with their responsibility to cooperate with tax authorities.

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘F’, NEW DELHI

Before: Dr. B. R. R. Kumar, Sh. Yogesh Kumar US

Hearing: 05.03.2024Pronounced: 08.03.2024

Heard together (2 matters)

ITA No. 3882/Del/2023
ITA No. 3511/Del/2023

Read from the judgment's own cause title. This page is filed under one of them.

ORDER

Per Dr. B. R. R. Kumar, Accountant Member:

1.

The present appeal has been filed by the assessee against the order of ld. CIT(A)-25/NFAC, New Delhi dated 18.09.2017 and 02.08.2023. Since, the issue involved in both the appeals are similar, they were heard together and being adjudicated by a common order.

2.

The ld. CIT(A) summarily dismissed the appeal of the assessee owing to non-prosecution and confirmed the order of the Assessing Officer. 3. Aggrieved with the order of the ld. CIT(A) confirming the order of the Assessing Officer, the assessee filed appeal before the Tribunal on 01.01.2024. The assessee has failed to appear on several occasions before the ld. CIT(A) and has taken up the

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