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Income Tax Appellate Tribunal, DELHI BENCH - ‘SMC’ NEW DELHI
Before: SHRI BHAVNESH SAINI
This appeal by the assessee has been directed against the order of Ld.
CIT(A) – 4, Delhi dated 21.11.2016 for assessment year 2012-13.
Ld. CIT(A) noted in the appellate order that assessee sought adjournment but thereafter nobody attended the appeal was accordingly dismissed in default.
2. After hearing Ld. Representatives of both the parties, I am of the view matter requires reconsideration at the level of Ld. CIT(A). According to Section 250 (6) of I.T. Act, Ld. CIT(A) is required to pass reasoned order give reasons for the decision in the appellate order. Therefore even if assessee did not appear before him, Ld. CIT(A) is under obligation to pass the order giving reasons for the same. If Ld. CIT(A) dismissed the appeal of assessee for non prosecution only, such order cannot be sustained in law. The matter therefore requires reconsideration. I accordingly set aside the impugned order and restore the appeal of the assessee to his file with direction to re-decide appeal of assessee on merits giving reasons for decision in the appellate order by giving reasonable sufficient opportunity of being heard to the assessee.
In the result appeal of assessee is allowed for statistical purposes.
Pronounced in the Open Court.