What did the Tribunal hold?

The ITAT found that the CIT(A) had not discussed the merits of the case before dismissing the appeal. Therefore, the ITAT directed the CIT(A) to re-adjudicate the appeal afresh.

The assessee's appeal for assessment year 2017-18 was dismissed by the CIT(A) due to non-appearance. The assessee did not appear before the ITAT either.

What were the issues?

Whether the CIT(A) erred in dismissing the appeal without considering the merits of the case due to the assessee's non-appearance.

M/S Thakkar Iswards Korji vs ITO | ITAT Pune 2024

Income Tax Appellate Tribunal, PUNE “SMC” BENCH : PUNE :

Before: SHRI SATBEER SINGH GODARA

Hearing: 27.02.2024Pronounced: 27.02.2024

BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER I.T.A.No.101/PUN./2024 Assessment Year 2017-2018 M/s. Thakkar Iswardas Korji, 1374, Bhawani Peth, The Income Tax Officer, PUNE – 411 042 vs. Ward – 6 (4), Pune. PAN AALFT7500P Maharashtra. Maharashtra. (Appellant) (Respondent) For Assessee : -None- For Revenue : Shri Gaurav K Singh Date of Hearing : 27.02.2024 Date of Pronouncement : 27.02.2024 ORDER PER SATBEER SINGH GODARA, J.M. : This assessee’s appeal for assessment year 2017-18, arises against the Addl./JCIT(A)-2, Delhi, Delhi’s Din and Order No. ITBA/APL/S/250/2023-24/1058669036(1), dated 12.12.2023, involving proceedings u/s.143(3) of the Income Tax Act, 1961 (in short “the Act”).

Case called twice. None appears at assessee’s behest. It is accordingly proceeded ex-parte.

Learned DR Shri Gaurav Singh vehemently argued that despite numerous notices were issued, there was no response from the assessee and, therefore, the learned CIT(A)-2, Delhi rightly dismissed the appeal of the assessee and submitted that the order of the CIT(A)-2, Delhi be confirmed.

2 ITA.No.101/PUN./2024 3. I have given my thoughtful consideration to the Revenue’s foregoing vehement submissions and find no reason to accept the same in entirety. This is for the precise reason that the CIT(A)-2, Delhi has nowhere discussed merits of the various issues raised therein once it had proceeded to decide the assessee’s appeal for non-appearance. Faced with the situation, it is deemed appropriate in larger interest of justice that the CIT(A)-2, Delhi needs re-adjudicate the assessee’s appeal afresh preferably within three effective opportunities of hearing subject to the rider that it shall be the taxpayer’s onus and responsibility only to file and prove all the relevant facts in consequential proceedings. Ordered accordingly.

This assessee’s appeal is allowed for statistical purposes in above terms.

Order pronounced in the open Court on 27.02.2024.

M/S THAKKAR ISWARDS KORJI,PUNE vs. INCOME TAX OFFICER, WARD-6(4), PUNE, PUNE

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