What did the Tribunal hold?

The Tribunal condoned the delay in filing the appeal. It set aside the order of the First Appellate Authority and remanded the case back for fresh adjudication on merits, with an opportunity for the assessee to be heard.

The assessee filed an appeal before the ITAT with a delay of 34 days. The First Appellate Authority had dismissed the assessee's earlier appeal on the grounds of non-prosecution, without considering the merits of the case.

What were the issues?

Whether the appeal should be admitted despite the delay, and whether the First Appellate Authority erred in dismissing the appeal on non-prosecution without considering the merits.

Shri Faizul, Uttar Pradesh vs ITO | ITAT Delhi 2016

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

Before: SHRI J. SUDHAKAR REDDY

For Appellant: Shri V. Raja Kumar, Adv

This is an appeal filed by the Assessee directed against the order of the Ld. Commissioner of Income Tax (Appeals), Meerut dated 11.3.2014 pertaining to the Assessment Year (A.Y.) 2009-10. There is a delay of 34 days in filing of the appeal. The assessee filed a petition for condonation of delay. After perusing the same I am satisfied that the assessee is prevented by sufficient cause in filing of the appeal on time before the ITAT. Hence I condone the delay and admit the appeal.

After hearing rival contentions I find that the First Appellate Authority has dismissed this case on the ground of non prosecution. The merits were not considered. Under these circumstances I set aside this appeal to the file of the First Appellate Authority for fresh adjudication on merits, after giving adequate opportunity to the assessee. The assessee is directed to appear before the First Appellate Authority on 23rd August, 2016 and obtain a notice of hearing and, thereafter cooperate in disposal of the appeal.

In the result the appeal of the assessee is allowed for statistical purposes.

Order pronounced in the Open Court on 10th August, 2016.

SHRI FAIZUL,UTTAR PRADESH vs. ITO, UTTAR PRADESH

What did the Tribunal hold?

What were the facts?

What were the issues?

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