Anamika Dwivedi, New Delhi V. ITO WARD - 35(2), New Delhi

ITA 1898/DEL/2020

• Counselvise Citation: [2022] 106 COUNSELVISE.COM (IT) 6490 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 8 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-08-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Assessment Year: 2012-2013
• Appeal Filed On: 23-11-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘A’ : NEW DELHI) BEFORE SH. N.K.BILLAIYA, ACCOUNTANT MEMBER AND SH. ANUBHAV SHARMA, JUDICIAL MEMBER ITA No.1898/Del/2020, A.Y. 2012-13 Smt. Anamika Dwivedi, 2/89, Roop Nagar, Delhi-110007 PAN : AIWPD9800B Vs. ITO Ward-35(2), New Delhi (APPELLANT) (RESPONDENT) Assessee by None Revenue by Shri Kanv Bali, Sr. DR Date of hearing: 16.08.2022 Date of Pronouncement: 16.08.2022 ORDER PER ANUBHAV SHARMA, JM: The assessee has come in appeal challenging the appellate order u/s 250 of the Income Tax Act (hereinafter referred to as the ‘Act’) in regard to the appeal no. 16/18-19 for the assessment year 2012-13 by which the Ld. CIT(A)-12, New Delhi had decided the appeal against penalty order Section 271(1)(c), dated 31.03.2018 passed by ITO, Ward-35(2), New Delhi ITA No. 1898/Del/2020 Anamika Dwivedi, New Delhi 2 dismissing the appeal in the absence of assessee and without touching merits of the case while relying judgment of Hon’ble Punjab & Haryana High Court in the case of Shahbad Cooperative Sugar Mills Ltd., 38 taxman.com 204 (P&H) and CIT vs. B.N.Bhattacharya (1977) 118 ITR 461 (SC). 2. Heard and perused the record. 3. The assessee has not appeared when the case was called for hearing in spite of notices being issued for today. 4. Ld. DR has submitted that there is no error in the findings of Ld. First Appellate Authority. However, what transpires is that Ld. CIT(A) has not given any adjudication on merits. In this context, the settled proposition of law is that Ld. CIT(A) cannot summarily dismiss an appeal in case of the non-appearance of assessee-appellant. Reliance in this regard can be placed on Mumbai Tribunal order dated 19.07.2022, in the case of Marvel Industries Ltd. vs. DCIT, Circle 2(2)(2), where in para 3 it has held :- “3. Whether an appellant appears before the CIT(A) or not, it is the statutory obligation of the CIT(A) to dispose of an appeal on merits. The scheme of section 250 does not visualize any situation in which an appeal can be summarily dismissed disregarding the material on recorder. Section 250 (6) lays down that the CIT(A)’s order “disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision”. As for the points of determination, in our considered view, it cannot be open to the learned CIT(A) to disregard what the assessee has placed before him by way of a statement of facts and the grounds of appeal.” 5. In the light of aforesaid, the matter is remitted to the file of Ld. CIT(A) with direction to provide the assessee a fair and reasonable ITA No. 1898/Del/2020 Anamika Dwivedi, New Delhi 3 opportunity of hearing and thereafter decide the issue on merits. The appeal is allowed for statistical purposes. Order pronounced in the open court on 16 th August, 2022. Sd/- Sd/- (N. K. BILLAIYA) (ANUBHAV SHARMA) ACCOUNTANT MEMBER JUDICIAL MEMBER Date:- 16 .08.2022 *Binita, SR.P.S* Copy forwarded to: 1. Appellant 2. Respondent 3. CIT 4. CIT(Appeals) 5. DR: ITAT ASSISTANT REGISTRAR ITAT, NEW DELHI