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Income Tax Appellate Tribunal, DELHI BENCH : SMC-I : NEW DELHI
Before: SHRI R.S. SYAL
(Appellant) (Respondent) Appellant by : Shri Saurabh Goel, CA Respondent by: Shri S.L. Anuragi, Sr.DR Date of Hearing : 29.09.2015 Date of Pronouncement: 29.09.2015 ORDER
This appeal by the assessee is directed against the order passed by the CIT(A) on 22.4.2014 in relation to the Assessment Year 2007-08.
I have heard the rival submissions and perused the relevant material on record. Shorn of unnecessary details, it is noticed that the assessment in this case was completed making addition for a sum of Rs.5 lac u/s 68 of the Act.
The assessee preferred appeal against the assessment order. Certain notices were issued, but, the assessee did not appear. As such, the ld. CIT(A) dismissed the assessee’s appeal in limine. In my considered opinion, the course of action adopted by the ld. CIT(A) is not in accordance with law. Once a legally valid appeal is filed, CIT(A) is obliged to pass order on merits even if the assessee chooses not to participate in the appellate proceedings. In no circumstance the first appellate authority can dismiss the appeal of the assessee in limine for want of representation. As the ld. CIT(A) has not disposed of the appeal on merits, I set aside the impugned order and restore the matter to his file for disposal of the appeal on merits, after giving a reasonable opportunity of being heard to the assessee.