M/S. TDI INFRASTRUCTURE LTD.,NEW DELHI vs. ACIT, NEW DELHI

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ITA 365/DEL/2015Status: DisposedITAT Delhi31 August 20162 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The ITAT held that the CIT(A) does not possess the power to dismiss appeals for non-prosecution. It set aside the CIT(A)'s order and remanded the cases for fresh adjudication on merits.

What were the facts?

The assessee's appeals for Assessment Years 2008-09 and 2009-10 were dismissed by the CIT(A) for non-prosecution, without adjudicating them on merits.

What were the issues?

The key legal issue was whether the CIT(A) has the power to dismiss an appeal for non-prosecution instead of deciding it on merits.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCHES : SMC-3 : NEW DELHI

Before: SHRI J. SUDHAKAR REDDY

For Appellant: Shri Shailesh Gupta, CA
For Respondent: Shri Anil Sharma, Sr. DR
Hearing: 30.08.2016Pronounced: 31.08.2016

ORDER These appeals filed by the assessee are directed against the common order of the CIT(A) dated 30.10.2014 for the assessment years 2008-09 & 2009-10.

2.

After hearing the rival contentions, I find that the ld.CIT(A) has not disposed of the cases on merits. He has dismissed the appeals for non-prosecution. No such power is conferred by the Act on the ld.CIT(A). Thus, we set aside the issue to the file of the CIT(A) for fresh adjudication on merits in accordance with the law. Needless to say, sufficient opportunity should be provided to the assessee. The ld. counsel for the assessee undertakes to cooperate in the disposal of the appeals.

3.

In the result, the appeal of the assessee is allowed in part.

The order pronounced in the open court on 31.08.2016.

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