Amandeep Singh Vs ITO (ITAT Delhi)
CIT(A) Must Decide on Merits: ITAT Delhi Sets Aside Ex-parte Dismissal for Non-Prosecution
The Delhi ITAT “SMC” Bench, comprising Shri Vikas Awasthy (Judicial Member), allowed the appeal of Amandeep Singh for AY 2017-18 for statistical purposes, condoned a delay of 311 days, and set aside the ex-parte order of the CIT(A), NFAC, which had dismissed the appeal solely for non-prosecution.
The Tribunal noted that the CIT(A) had not adjudicated the grounds of appeal on merits and had merely dismissed the appeal for want of prosecution. Reiterating the settled legal position, the ITAT held that the CIT(A), being the first appellate authority, has no power to dismiss an appeal for non-prosecution and is statutorily bound u/s 250(6) to pass a reasoned and speaking order on merits, dealing with each ground raised by the Assessee.
Holding such ex-parte dismissal to be unsustainable in law, the Tribunal set aside the impugned order and restored the matter to the file of the CIT(A) with a direction to adjudicate the appeal afresh on merits after granting reasonable opportunity of hearing. The Assessee was directed to cooperate and respond to notices.
Accordingly, the appeal was allowed for statistical purposes.
FULL TEXT OF THE ORDER OF ITAT DELHI
