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Facts
The Assessee preferred an appeal against the order of the CIT(A) which dismissed the appeal on the basis of the appellant's failure to prosecute. The Assessee contended that detailed submissions were on record and reproduced by the CIT(A).
Held
The Tribunal found that the CIT(A) dismissed the appeal without entering into the merits of the issues. Therefore, the appeal was restored to the file of the CIT(A) for a fresh hearing and decision on the grounds raised.
Key Issues
Whether the CIT(A) erred in dismissing the appeal for non-prosecution without considering the merits of the case, and whether a fresh opportunity of hearing should be granted.
Sections Cited
147, 144B
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Income Tax Appellate Tribunal, DELHI BENCHES : B : NEW DELHI
Before: SHRI S. RIFAUR RAHMAN & SHRI ANUBHAV SHARMA
This is an appeal preferred by the Assessee against the order dated 22.10.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in appeal No.NFAC/2016-17/10284935 arising out of the appeal before it against the order dated 30.05.2023 passed u/s 147 r.w.s.144B of the Income Tax Act, 1961 (hereinafter referred as ‘the Act’) by the National Faceless Assessment Centre, Delhi [DCIT, Cir.70(1), Delhi] (hereinafter referred to as the Ld. AO).
On hearing both the sides, we find that the NFAC has dismissed the appeal of the assessee on the basis of failure of the appellant to prosecute the appeal and has not even entered the merits of the issues involved while the ld. AR has pointed out that the detailed submissions were already on record which have even been reproduced by the NFAC.
Thus, the appeal is restored to the files of ld.CIT(A) to give a fresh opportunity of hearing to the assessee taking into account the submissions filed by the assessee and decide the grounds raised afresh. The appeal is allowed for statistical purposes.