BDS CONSTRUCTIONS PVT. LTD.,UTTAR PRADESH vs. ACIT, MEERUT

PDF · subscribers
ITA 4073/DEL/2015Status: DisposedITAT Delhi04 November 2015AY 2007-082 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal restored the matter to the CIT(A) with a direction to dispose of the appeal on merits. The assessee was directed to appear before the CIT(A) on a specific date.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution, without a decision on merits. The assessee did not appear before the first appellate authority.

What were the issues?

Whether the dismissal of an appeal for non-prosecution without a decision on merits is appropriate. The need for the appellate authority to decide the appeal on merits.

AI-generated summary — verify with the full judgment below

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

Before: SHRI J. SUDHAKAR REDDY

Hearing: 13.08.2015Pronounced: 04.11.2015

ORDER This appeal filed by the assessee is directed against the order of the CIT(A), Meerut, dated 12.9.2013 for assessment year 2007-08.

2.

In this case, the first appellate authority dismissed the appeal for non-prosecution. He has not disposed of the appeal on merits. Under the circumstances, I restore the matter to the file of the first appellate authority with the direction to dispose of the appeal on merits, after giving adequate opportunity of being heard to the assessee. The assessee shall present itself before the first appellate authority on 23rd November, 2015 and take notice and, thereafter, cooperate in disposing of the appeal.

3.

In the result, the appeal of the assessee is allowed.

The order pronounced in the open court on 04.11.2015.

Recent GST High Court judgments

Search GST case law →