SHASHANK MITTAL,NEW DELHI vs. DCIT, CENTRAL CIRCLE- 19, NEW DELHI

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ITA 6343/DEL/2018Status: HeardITAT Delhi08 June 2023AY 2009-102 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) was incorrect in dismissing the appeal for non-prosecution without adjudicating the grounds raised. The matter was restored to the CIT(A) for fresh adjudication.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee contended that the CIT(A) lacked the power to dismiss an appeal solely for non-prosecution. The Revenue did not object to restoring the matter.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without adjudicating the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 250(6)

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Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, DELHI BENCH: G: NEW DELHI

Before: SHRI CHANDRA MOHAN GARG & SHRI PRADIP KUMAR KEDIA

Hearing: 08.06.2023Pronounced: 08.06.2023

ORDER PER CHANDRA MOHAN GARG, J.M. This appeal has been filed against the order of ld. CIT(A)-27, New Delhi dated 14.12.2016 for AY 2009-10.

2.

When the appeal was called for hearing neither the assessee nor any authorized representative appeared nor any adjournment application has been filed despite several notices. However, or perusal of the appeal records and impugned order, we find that the appeal can be disposed of ex-parte qua assessee after hearing the arguments of ld. Senior DR. Therefore we proceed to adjudicate the appeal ex-parte qua assessee.

3.

From ground no. 1 of assessee as per Form no. 36 it has been alleged that the ld. CIT(A) has dismissed the first appeal simply on account of non prosecution by the appellant without appreciating that the Hon’ble Bombay High in the case of CIT Central, Nagpur vs. Prem Kumar Arjun Dass Lutra(HUF) reported as [2016] 69 taxman.com 407 (Bom.) has held that the law does not empower the ld. CIT(A) to dismiss the appeal for non prosecution.

4.

The learned Senior DR, in all fairness, submitted that the ld. CIT(A) has dismissed appeal of assessee on account of non prosecution without adjudicating the grounds raised

in form no.

1.

35. He further submitted that the Department has no serious objection if the matter is restored to the file of ld. CIT(A) for adjudication of appeal a fresh.

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