Nitin Chawla, Delhi V. ITO,ward-44(5), New Delhi

ITA 728/DEL/2020

• Counselvise Citation: [2024] 130 COUNSELVISE.COM (IT) 0370 (ITAT-DELHI)
• Duration Of Justice: 4 year(s) 1 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 20-03-2024
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: E
• Next Hearing Date: 18-03-2024
• Assessment Year: 2014-2015
• Appeal Filed On: 06-02-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ANUJ GARG
• Keywords: Set aside
• Section: 6; 15

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “E” DELHI BEFORE SHRI KUL BHARAT, JUDICIAL MEMBER & SHRI PRADIP KUMAR KEDIA, ACCOUNTANT MEMBER I.T.A. No.728/DEL/2020 Assessment Year 2014-15 Nitin Chawla Shop No.5, C-80A, Moti Nagar Delhi Vs. ITO Ward-44(5) New Delhi TAN/PAN: AFVPC6334B (Appellant) (Respondent) Appellant by: None Respondent by: Shri Anuj Garg, Sr.DR Date of hearing: 19 03 2024 Date of pronouncement: 21 03 2024 O R D E R PER PRADIP KUMAR KEDIA-AM: T h e c a p t i o n e d a p p e a l i s d i r e c t e d a g a i n s t t h e f i r s t a p p e l l a t e o r d e r o f t h e C o m m i s s i o n e r o f I n c o m e T a x ( A p p e a l s ) -X I V , N e w D e l h i ( ‘ C I T ( A ) ’ i n s h o r t ) d a t e d 0 9 . 0 8 .2 0 1 9 a r i s i n g f r o m t h e a s s e s s m e n t o rd e r d a t e d 1 3 . 1 2 . 2 0 1 6 p a s se d b y t h e A s s e s s i n g O f f i c e r ( A O ) u n d e r S e c t i o n 1 4 3 ( 3 ) o f t h e I n c o m e T a x A c t , 1 9 6 1 ( t h e A c t ) c o n c e r n i n g A Y 2 0 1 4 - 1 5 . 2 . A s p e r t h e c a p t i o n e d a p p e a l , t h e a s s e s s e e h a s c ha l l e n g e d s e v e r a l a d d i t i o n s m a d e b y t h e A O a n d c o n f i r m e d b y t h e C I T ( A) a g g r e g a t i n g to R s . 6 1 , 9 3 ,2 1 4 / - o n v a r i o u s g r o u n d s . 3 . It is seen from the record that notice of hearing was duly served upon the assessee. As per the case records, none appeared from the assessee despite service of notice on several occasions. Accordingly, the matter was proceeded ex-parte. 3. On perusal of the first appellate order, we notice that the CIT(A) has dismissed the appeal in limine on the ground of non-prosecution of appeal by the assessee before him. The CIT(A) has passed a cryptic order without any cogent discussion on merit. 5. We straightway refer to Section 250(6) of the Act which enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points along with reasons for the decision. Thus, it is incumbent upon the CIT(A) I.T.A. No.728/Del/2020 2 to deal with the ground on merits even in ex parte order. In view of Section 250(6) of the Act, the CIT(A) has no power to dismiss an appeal on account of non-prosecution. This view is also taken by the Hon'ble Bombay High Court in case of CIT vs. Premkumar Arjundas Luthra HUF, (2017) 291 CTR 614 (Bom.). A bare glance of the order of the CIT(A) shows that CIT(A) has not addressed itself on various points placed for its determination at all and dismissed the appeal of assessee for default in non appearance. Needless to say, the CIT(A) plays role of both adjudicating authority as well as appellate authority. Thus, the CIT(A) could not have shunned the appeal for non- compliance without addressing the issue on merits. 6. In the totality of the circumstances, we consider it just and expedient to restore the matter back to the CIT(A) in the larger interest of justice with a view to enable the assessee to avail proper opportunity for disposal of appeal by the CIT(A) on various points. The assessee is cautioned to extend full co-operation to the CIT(A) without any demur, failing which, the CIT(A) shall be at liberty to conclude the appellate proceedings in accordance with law. Hence, the order of the CIT(A) appealed against, is set aside and all the issues raised in the impugned appeal are restored back to the file of the CIT(A) for fresh adjudication in accordance with law after giving reasonable opportunity of hearing to the assessee. 7. In the result, the captioned appeal of the assessee is allowed for statistical purposes. Order pronounced in the open Court on 21/03/2024 Sd/- Sd/- [KUL BHARAT] [PRADIP KUMAR KEDIA] JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: /03/2024 Prabhat