XAVIENT SOFTWARE SPLUTIONS INDIA PVT LTD,NOIDA vs. ACIT CIRCLE 3 NOIDA, NOIDA

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ITA 2197/DEL/2023Status: DisposedITAT Delhi30 November 2023AY 2016-17Bench: Sh. Shamim Yahya, Accountant Member Sh. C. N. Prasad (Judicial Member)2 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that Section 251 of the Income Tax Act does not empower the CIT(A) to dismiss an appeal for non-prosecution. Therefore, the matter was remitted back to the CIT(A) for a decision on merits after providing an opportunity to the assessee.

What were the facts?

The assessee filed an appeal before the CIT(A) after an assessment order was passed. The CIT(A) dismissed the appeal for non-prosecution as the assessee did not appear on several fixed dates.

What were the issues?

Whether the CIT(A) has the power to dismiss an appeal for non-prosecution under Section 251 of the Income Tax Act.

Which sections of the Income-tax Act were involved?

Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, DELHI BENCH ‘H’, NEW DELHI

Before: Sh. Shamim YahyaSh. C. N. Prasad

Hearing: 28.11.2023Pronounced: 30.11.2023

ORDER

Per Sh. Shamim Yahya, Accountant Member:

1.

This appeal by the assessee is directed against the order of National Faceless Appeal Centre (NFAC), Delhi dated 10.06.2023 and pertaining to Assessment Year 2016-17.

2.

Although, the assessee has raised various grounds. The ld. Counsel of the assessee at the beginning pressed for the ground No. 1 which reads as under:

“1. That having regard to facts and circumstances of the case, the ld. CIT(A) NFAC has erred in law by passing ex-parte order dismissing the appeal for non- representation/non-prosecution without deciding the issues on merit.” 3. In this case, pursuant to Assessment Order passed by the AO dated 13.12.2018, the assessee has filed appeal before the ld. CIT(A). The ld. CIT(A) noted that several dates have been 2 Xavient Software Solutions India Pvt. Ltd. fixed but the assessee has not appeared. Hence, the ld. CIT(A) dismissed the appeal for non-prosecution.

4.

Against this order, the assessee has filed appeal before us.

5.

We have heard both the parties and perused the material on record. We find that Section 251 of the Income Tax Act dealing with the powers of ld. CIT(A) does not provide for dismissal of the appeal for non-prosecution. Hence, we remit the issue to the file of the ld. CIT(A). The ld. CIT(A) shall pass speaking order after giving an opportunity to the assessee.

6.

In the result, the appeal of the assessee is allowed for statistical purpose. Order Pronounced in the Open Court on 30/11/2023.

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