SMT. SONIA SUBHIKHI,NEW DELHI vs. DCIT, NEW DELHI

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ITA 2891/DEL/2014Status: DisposedITAT Delhi30 October 2015AY 2004-053 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) cannot dismiss an appeal for non-prosecution and must decide on merits. The matter was set aside for fresh adjudication with an opportunity for the assessee to be heard.

What were the facts?

The assessee failed to appear before the CIT(A) despite receiving notices, leading to the dismissal of their appeals. The assessee claimed to have been prevented by sufficient cause from appearing.

What were the issues?

Whether an appeal can be dismissed for non-prosecution by the CIT(A) without deciding on merits, and if sufficient cause for non-appearance exists.

Which sections of the Income-tax Act were involved?

Section 251(6)

AI-generated summary — verify with the full judgment below

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

Before: SHRI J. SUDHAKAR REDDY

For Appellant: Shri Sanjeev Kapur, CA
For Respondent: Shri M.K. Jain, Sr. DR
Hearing: 21.10.2015Pronounced: 30.10.2015

ITA Nos.2861 & 2866/Del/2014 to 2897/Del/2014 ORDER All these appeals are filed by the two separate assessees against the separate identical orders of the CIT(A)-VII, New Delhi.

2.

On perusing these orders of the ld.CIT(A), I find that the appeals have been dismissed on the ground that the assessee has failed to appear before the ld.CIT(A) in response to two notices sent by speed post. The ld.CIT(A) has presumed that the assessee has nothing to appeal against and, hence, he confirmed the action of the AO.

3.

Before me, the ld. counsel for the assessee demonstrated that the assessee was prevented by sufficient cause from appearing before the ld.CIT(A). Even otherwise, the ld.CIT(A cannot dismiss the appeal for non-prosecution. He has to dispose of the appeals on merits in terms of Section 251(6) of the Act.

4.

In view of the above, we set aside the matter to the file of the first appellate authority for fresh adjudication in accordance with the law, after giving adequate opportunity of being heard to the assessee. The assessee shall present himself before the ld.CIT(A) on 30th December, 2015 and 2

ITA Nos.2861 & 2866/Del/2014 to 2897/Del/2014 take service of the notice and, thereafter, cooperate in disposing of the appeals.

5.

In the result, all the appeals of the assessees are allowed for statistical purposes only.

The order pronounced in the open court on 30.10.2015.

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