RAM KUMAR AGARWAL (HUF),UTTAR PRADESH vs. ITO, NOIDA

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ITA 5061/DEL/2016Status: DisposedITAT Delhi22 November 2016AY 2013-143 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(Appeals) does not have the power to dismiss an appeal in limine and must decide on merits even if the assessee is absent. The impugned order was set aside.

What were the facts?

The assessee's appeal before the CIT(Appeals) was dismissed ex-parte due to non-appearance. The assessee then filed an appeal before the ITAT against this ex-parte order.

What were the issues?

Whether the CIT(Appeals) can dismiss an appeal in limine due to the assessee's non-appearance, or if an appeal must be decided on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-1 : NEW DELHI

Before: SHRI R.S. SYAL

For Respondent: Shri F.R. Meena, Sr. DR
Hearing: 22.11.2016Pronounced: 22.11.2016

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES : SMC-1 : NEW DELHI BEFORE SHRI R.S. SYAL, ACCOUNTANT MEMBER Assessment Year : 2013-14 Ram Kumar Agarwal (HUF), ITO, X-17, Sector-12, Vs. Ward-3(1), Noida, Noida. Gautam Budh Nagar, Uttar Pradesh. PAN: AAOHR8594Q (Appellant) (Respondent) Assessee By : None Department By : Shri F.R. Meena, Sr. DR Date of Hearing : 22.11.2016 Date of Pronouncement : 22.11.2016 ORDER

This appeal by the assessee relating to the assessment year 2013- 14 arises out of the ex-parte order passed by the CIT (Appeals) on 24.06.2016.

2.

Ground no. 3 of the appeal is against the passing of ex parte non- speaking order by the ld. CIT(A) dismissing the appeal in limine.

3.

I have heard the ld. DR and perused the relevant material on record.

There is no appearance from the side of the asessee despite notice. I, am, therefore, proceeding to dispose off this appeal ex parte qua the assessee. It is noticed that the ld. CIT(A) dismissed the appeal of the assessee in limine due to non-participation by the assessee. The ld. CIT(A) has no power to dismiss an appeal in limine. Even if the assessee remains absent, it is obligatory on the part of the ld. first appellate authority to deal with the appeal on merits. Under these circumstances, I set aside the impugned order and remit the matter to his file for disposing of the appeal afresh on merits as per law after allowing an opportunity of hearing to the assessee.

4.

In the result, the appeal is allowed for statistical purposes.

The order pronounced in the open court on 22.11.2016.

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