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Income Tax Appellate Tribunal, DELHI BENCH “SMC-2” NEW DELHI
Before: SHRI S.V. MEHROTRA :
Date of hearing : 18/07/2016. Date of order : 25/07/2016. O R D E R
This is assessee’s appeal against the order dated 23.01.2015, passed by the ld. CIT(A)-41, New Delhi, relating to A.Y. 2006-07.
The assessee has raised as many as 5 grounds to challenge the ex parte order of the learned CIT(Appeals).
I find that in this case the CIT(A) proceeded to dispose of the appeal ex parte, qua the assessee, inter alia, observing as under:
“3. It is observed that instead of providing details/ submissions, the appellant has not attended the appellate proceedings on given dates, as enumerated above. This clearly shows that the appellant does not have any intention of making an appearance and defending its case. It is taking advantage of the revenue's goodwill of providing opportunity to the appellant for preparing its case.
Therefore, it gives an impression that the assessee is not interested in pressing its appeal. It is noted that it has become a fashion in present times that appellant often files appeal merely to lock the revenue or to keep the issues alive in appeal. I therefore, have no option but to dismiss the appeal preferred by the assessee, on account of non appearance. My decision is also corroborated by the decision in the following cases. CIT V. Multiplan (India) (P) Ltd. (1991) 38 ITO 320 (Del) Estate of Late Tukoji Rao Holkar CWT (1997) 223 ITR 480 (MP) 5. Assessee's appeal stands dismissed”.
4. Having heard rival contentions of the parties, I am of the considered opinion that the impugned ex parte order passed by the learned CIT(Appeals) cannot be accepted in the eye of law. The learned CIT(A) being first appellate authority, was duty bound to dispose off the issues raised before him on merits. Therefore, order of the learned CIT(A) is set aside and the matter is restored back to him with the direction to pass a reasoned order, on the grounds of appeal raised before him, in accordance with law, of course, after affording reasonable opportunity of being heard to the assessee. It is ordered accordingly.
In the result, assessee’s appeal stands allowed for statistical purposes only. Order pronouncement in open court on 25/07/2016.