SH. GURINDER SINGH,DELHI vs. ITO, NEW DELHI

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ITA 6455/DEL/2015Status: DisposedITAT Delhi28 September 2016AY 2010-113 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that dismissing an appeal for non-prosecution is not permitted in law. Therefore, the matter was set aside to the Assessing Officer for fresh adjudication.

What were the facts?

The assessee's appeal was dismissed by the CIT(Appeals) for non-prosecution, and the Assessing Officer had passed an ex parte order. The assessee did not appear before the Tribunal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution. Whether an ex parte order passed by the AO is valid when the appeal is not adjudicated on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘SMC-3’, NEW DELHI

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC-3’, NEW DELHI BEFORE SHRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER Shri Gurinder Singh vs. ITO, Ward 26(4) Prop. M/s Super Enterprises New Delhi WZ 9, Gali no.18 Krishna Park Extn. Delhi 110 018 PAN: DQEPS 6485 N (Appellant) (Respondent) Appellant by : None Respondent by : Sh. Anil Sharma, Sr.D.R ORDER

This is an appeal filed by the assessee directed against the order of the Ld.CIT(Appeals)-15, New Delhi dt. 17.09.2015 pertaining to the A.Y. 2010-11.

2.

None appeared on behalf of the assessee despite repeated notice by R.P.A.D. I dispose of the case ex parte on merits qua the assessee after hearing Shri Anil Sharma, Ld.Sr.D.R.

3.

In this case the Ld.CIT(A) has not disposed of the appeal on merits. He has dismissed the case for non prosecution. This is not permitted in law. I also find that the Assessing Officer (A.O.) has passed an ex parte order.

3.1. Though the assessee has been negligent and non cooperative, I deem it fit and proper to set aside the issue to the file of the A.O. for fresh adjudication in accordance with law. The assessee is directed to appear before the A.O. either in person or through an Authorized Representative on 24th October, 2016, take notice and cooperate in the implementation of the proceedings. The appeal is set aside to the file of the A.O.

4.

In the result the appeal is allowed for statistical purposes.

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