LATE SHRI H C ARYA L/H MRS. MITHLESH ARYA,NEW DELHI vs. ITO, NEW DELHI

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ITA 5098/DEL/2016Status: DisposedITAT Delhi16 November 2016AY 2007-083 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(Appeals) does not have the power to dismiss an appeal in limine and must decide on merits even in the assessee's absence. 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-participation. The assessee's counsel provided satisfactory reasons for the absence.

What were the issues?

Whether the CIT(Appeals) can dismiss an appeal ex-parte without considering it on merits, and if the assessee's absence can lead to an in limine dismissal.

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 Appellant: Shri Atul Puri, FCA
For Respondent: Shri Anil Sharma, Sr. DR
Hearing: 16.11.2016Pronounced: 16.11.2016

Date of Hearing : 16.11.2016 Date of Pronouncement : 16.11.2016 ORDER

This appeal by the assessee relating to the assessment year 2007- 08 arises out of the ex-parte order passed by the CIT (Appeals) on 21.07.2016.

2.

Ground no. 1 of the appeal is against the passing of ex parte non- speaking order by the ld. CIT(A) dismissing the appeal in limine.

3.

After considering the rival submissions and going through the material on record, 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 the 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. The ld. AR has stated the reasons which led to the absence of the assessee during the course of the first appellate proceedings, with which I am satisfied.

Under these circumstances, I set aside the impugned order and remit the matter to the Ld. CIT (Appeals) for disposing of the appeal afresh 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 16.11.2016.

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