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Facts
The assessee preferred an appeal against the order of the Ld. CIT(A) which dismissed the appeal for non-appearance. The original assessment order was passed under Section 144 read with Section 147 of the Income Tax Act, 1961.
Held
The Tribunal found that the Ld. CIT(A) dismissed the appeal without considering the merits or legal grounds. Therefore, the appeal was allowed for statistical purposes.
Key Issues
Whether the Ld. CIT(A) erred in dismissing the appeal for non-appearance without adjudicating on the merits of the case. Whether the assumption of jurisdiction under Section 147/148 was valid.
Sections Cited
144, 147, 148
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, “G” BENCH, DELHI
Before: SHRI ANUBHAV SHARMA & SHRI MANISH AGARWALSmt. Sudha Kiran Prasad
O R D E R PER ANUBHAV SHARMA, JM:
This appeal is preferred by the assessee against the order dated 12.02.2024 of the Ld. Commissioner of Income Tax, Appeal ADDL/JCIT(A)12, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No :
ITBA/APL/S/250/2023-24/1060784230(1) arising out of the order dated 19.12.2017 passed u/s 144 r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) by the ACIT (OSD) Ward 3(4) for AY: 2010-11.
Smt. Sudha Kiran Prasad (AY: 2010-11) 2. On hearing both the sides we find that the assessee has raised grounds questioning the assumption of jurisdiction under Section 147/148 of the Act on the basis of questioning reasons as recorded and the approval granted.
However, we find that Ld. CIT(A) has dismissed the appeal of the assessee for non appearance without taking into cognizance the merits of the case or the legal grounds.
Accordingly, the appeal is allowed for statistical purposes and the issues on merit as well as law are restored to the Ld. CIT(A) to give fresh opportunity of hearing to the assessee and pass order afresh.
Order pronounced in the open court on 28.11.2025