Case Law Details
Chandigarh Overseas Pvt. Ltd Vs DCIT (ITAT Chandigarh)
Conclusion: Even if the assessee was unrepresented, CIT(A) should have adjudicated the issues before him based on the case record before him but unfortunately, CIT(A) chose not to do so and dismissed the assessee’s appeal without examining the case on merits. Therefore, the condonation of delay was allowable and substantial justice required that the issues should be re-examined by CIT(A).
Held: The main issue for consideration was the issue of condonation of delay of 1385 days. Assessee has filed an application praying for condonation of delay and had filed an affidavit supporting the averments made in the condonation of delay application. As per the assessee it did not receive any notice of hearing of assessee’s appeal before the CIT(A) and, therefore, assessee was unable to get itself represented before CIT(A) during the course of such hearings. Assessee was not aware of the fact that the CIT(A) had passed the order ex-parte against the assessee. It was trite law that the First Appellate Authority was duty bound to adjudicate the issues before him on merits irrespective of the fact whether assessee had made any submission before him or not. Therefore, even if the assessee was unrepresented, CIT(A) should have adjudicated the issues before him based on the case record before him but unfortunately, CIT(A) chose not to do so and dismissed the assessee’s appeal without examining the case on merits. Therefore, substantial justice required that the issues should be re-examined by CIT(A). Accordingly, the appeal was restored to the office of the Ld. First Appellate Authority with the direction to adjudicate the appeal on merits of the case after giving proper opportunity to the assessee. Assessee was directed to duly comply with the notices issued by CIT (A) in this regard, failing which, CIT (A) should be at liberty to adjudicate the appeal before him ex-parte qua the assessee in accordance with law.
FULL TEXT OF THE ORDER OF ITAT CHANDIGARH
This appeal is preferred by the assessee against the order dated 30.12.2016 passed by the Learned Commissioner of Income Tax (Appeals)-3, Gurgaon [in short the ‘Ld.CI T(A)’], for the assessment year 2012-13.
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