CAPITAL AND CONCEPT ADVISORS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

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ITA 2367/DEL/2014Status: DisposedITAT Delhi17 August 2016AY 2004-053 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) cannot dismiss an appeal in limine without considering the merits, even if the assessee is absent. The matter was restored to the CIT(A) for fresh disposal after providing due opportunity to the assessee.

What were the facts?

The assessee's appeals against penalties imposed by the AO were dismissed ex parte by the CIT(A). The assessee's representative explained the absence during the first appellate proceedings, and the Tribunal was satisfied with the reasons.

What were the issues?

Whether the CIT(A) can dismiss an appeal ex parte without adjudicating on merits, and if not, what is the appropriate course of action.

Which sections of the Income-tax Act were involved?

Section 271(1)(b),Section 271(1)(c)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI

Before: SHRI R.S. SYAL, AM & SHRI N.K. CHOUDHRY, JM

For Appellant: Shri Ashish Bala, CA, Shri Anil Kumar Sharma, Sr. DR
Hearing: 17.08.2016Pronounced: 17.08.2016

PER BENCH: These four appeals filed by the assessee are directed against the separate ex parte orders passed by the CIT(A) on 07.02.2014 confirming the penalties imposed by the AO u/ss 271(1)(b) and 271(1)(c) of the Act in relation to the assessment years 2003-04 & 2004-05 respectively.

2.

We have heard the rival submissions and perused the relevant material on record. Shorn of unnecessary details, it is found that the Ld. CIT(A) passed the ex parte orders dismissing the appeals of the assessee. The ld. AR has explained the reasons for the absence of the assessee during the first appellate proceedings, with which we are satisfied. Even otherwise, the ld. CIT(A) has dismissed the appeals in limine without going into the merits of the case. The CIT(A) has no power to dismiss an appeal in limine even when the assessee is absent. In such a situation, it becomes incumbent upon to dispose of the appeal on merits. In our considered opinion, the ends of justice will meet adequately if the impugned orders are set aside and the matter is restored to the file of the Ld. CIT(A) for disposing of the appeals afresh as per law after allowing due opportunity of hearing to the assessee. We order accordingly.

3.

In the result, the appeals filed by the assessee are allowed for statistical purposes.

Order Pronounced in the open Court on 17.08.2016.

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