MARG PROJECTS & INFRASTRUCTURE LTD.,CHENNAI vs. DCIT CORPORATE CIRCLE IV(1), CHENNAI

This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) -8, Chennai, dated 22.08.2017 and pertains to assessment year 2012-13.

There was a delay of one day in filing this appeal by the assessee. The assessee has filed a petition for condonation of delay. We have heard the Ld. counsel and the Ld. D.R. We find that there was sufficient cause for not filing the appeal before the stipulated time. Therefore, we condone the delay and admit the appeal.

Shri D. Anand, the Ld.counsel for the assessee, submitted that the CIT(Appeals) dismissed the appeal for non-prosecution, without going into the merit. According to the Ld. counsel, the CIT(Appeals) is having power coterminous with that of the Assessing Officer, therefore, it is for him to decide the matter on merit irrespective of the fact whether the assessee appeared before him or not. The Ld.counsel further submitted that the CIT(Appeals) has no power whatsoever for dismissing the appeal for non- appearance of the assessee. Therefore, the Ld.counsel submitted that the matter may be remitted back to the file of the CIT(Appeals).

We heard Ms. S. Vijayaprabha, the Ld. Departmental Representative also. As rightly submitted by the Ld.counsel for the assessee, the CIT(Appeals) being a first Appellate Authority, having coterminous power as that of the Assessing Officer, is expected to call for assessment records from the Assessing Officer and dispose the appeal on merit irrespective of the fact whether the assessee appeared or not. What is required is to give sufficient opportunity to the assessee. Therefore, whether the assessee failed to appear or availed the opportunity given by the CIT(Appeals), it is for the CIT(Appeals) to dispose of the appeal on merit. This Tribunal is of the considered opinion that the CIT(Appeals) has no authority or power to dismiss the appeal filed by the assessee for non- appearance of the assessee. Therefore, the CIT(Appeals) is expected to adjudicate the appeal on merit. Since the CIT(Appeals) has not adjudicated the appeal on merit, this Tribunal is of the considered opinion that the matter needs to be reconsidered.

It is made clear that if the assessee fails to appear before the CIT(Appeals) after issue of notice for hearing, it is open to the CIT(Appeals) to call for assessment records and dispose of the grounds raised by the assessee, on merit.

With the above observation, the appeal filed by the assessee is allowed for statistical purposes.