What did the Tribunal hold?

The ITAT held that the CIT(A) is not empowered to dismiss an appeal in limine solely due to the assessee's absence. The CIT(A) should have disposed of the appeal on merits ex parte.

The assessee's appeal before the CIT(A) was dismissed in limine for non-appearance. The assessee did not appear for the hearing before the ITAT either.

What were the issues?

Whether an appeal can be dismissed in limine for non-appearance, or if it must be decided on merits ex parte.

M/S. Countrywide Home & Farms… vs ITO | ITAT Delhi 2016

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

Before: SHRI R.S. SYAL

For Respondent: Shri Deepak Garg, Sr. DR

Hearing: 20.06.2016Pronounced: 21.06.2016

ORDER This appeal filed by the assessee is directed against the ex parte order passed by the CIT(A) on 18.12.2013 in relation to the assessment year 2005-06.

I have heard the ld. DR and perused the relevant material on record. There is no appearance from the side of the assessee despite notice.

Shorn of unnecessary details, it is observed that as against the assessment order passed u/s 143(3), the ld. CIT(A) dismissed the assessee’s appeal in limine for want of presence. CIT(A) is not empowered to dismiss the appeal in limine even if the assessee is absent.

In such a situation, it becomes incumbent upon him to dispose of the appeal on merits ex parte qua the assessee. Since the ld. CIT(A) has dismissed the assessee’s appeal in limine, I set aside the impugned order and remit the matter to his file for disposing of the appeal afresh on merits after due opportunity to the assessee.

In the result, the appeal is allowed for statistical purposes.

The order pronounced in the open court on 21.06.2016.

M/S. COUNTRYWIDE HOME & FARMS PVT. LTD.,NEW DELHI vs. ITO, NEW DELHI

What did the Tribunal hold?

What were the facts?

What were the issues?

Which sections of the Income-tax Act were involved?

Recent GST High Court judgments