Case Law Details
Brief Facts of the Case
The AR of the assessee submitted that the CIT(A) dismissed the appeal of the assessee by observing that the appeal was fixed for hearing on 1.8.2011. The same was adjourned to 12.8.2011 at the request of the assessee. Again on 12.8.2011, the case was adjourned to 29.8.2011 at the request of the Assessee. Again on 29.8.2011, at the request of the assessee the case was adjourned to 22.9.2011. On 22.9.2011. the assessee failed to appear before the CIT(A) and no adjournment application was filed. Therefore, CIT(A) observed that the AO had made the addition after considering the submission of the assessee made before him, and since the assessee had not turned up, therefore, he had no reason to interfere with the findings of the AO.
Question of Law
Should an appeal be decided on merits instead of dismissing the appeal for non-attendance?
Contention of the Assesse
The AR of the assessee submitted that it is a fact that the assessee failed to appear before the CIT(A) on 22.9.2011, as there was illness in the family. He submitted that even if the assessee failed to appear on the date of hearing, it was incumbent upon the CIT(A) to dispose of the appeal on merits. It was therefore, prayed that the matter should be restored to the file of the CIT(A) for disposing of the appeal on merits.
Cases relied upon:
- Decision of the Ahmedabad Bench of the Tribunal in the case of Gujarat Themis Biosyn Ltd. Vs. JCIT, 74 ITD 339 (Ahd)
Contention of the Revenue
The Department submitted that sufficient opportunity was allowed to the assessee by adjourning the hearing at the request of the assesse many times and even after that the assessee failed to appear before the CIT(A) and file relevant documents and details in support of its case. Laos no adjournment application was filed on 22.9.2011.
Held by the ITAT
In our considered view, even if the assessee failed to put-in appearance, it is the duty of the CIT(A) to dispose of the appeal on merit on the basis of material available on record. Our view finds support from the decision of the Hon’ble Delhi High Court in the case of VODAFONE ESSAR LTD Vs. DISPUTE RESOLUTION PANEL–II & Ors. in W.P.(C) 7028/2010 order dated 02.12.2010.
Hence, we set aside the order of the CIT(A), and restore the matter back to the file of the assessee to decide the appeal on merits. The assessee is directed to appear before the CIT(A) on the date of hearing fixed and file all the details and evidences, on which it wishes rely upon and fully cooperate with the CIT(A) in disposing of the appeal expeditiously.
