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| The Tax Publishers2021 TaxPub(DT) 0279 (Del-Trib) INCOME TAX ACT, 1961
Section 250(6)
Where CIT(A) dismissed the appeal due to non-appearance by assessee before him, however, he had not decided the appeal on merit which he was required to do, therefore, it would be appropriate to restore the issue to CIT(A) with a direction to grant one final opportunity to assessee to substantiate its case and decide the issue as per facts and law.
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Appeal [CIT(A)] - Ex-parte order - Dismissal of appeal due to non-appearance by assessee - Remand of matter
AO completed the assessment under section 143(3) read with section 144 wherein he made addition under section 68. CIT(A) dismissed the appeal on account of non-appearance of the assessee by relying on the decision of Supreme Court in the case of B.N. Bhattacharjee & Anr., (1979) 118 ITR 461 (SC) : 1979 TaxPub(DT) 1026 (SC). Assessee challenged the ex parte order of CIT(A) sustaining various additions made. Held: CIT(A) dismissed the appeal due to non-appearance by assessee before him. However, he had not decided the appeal on merit which he was required to do. As per the provisions of the Income-tax Act, CIT(A) has to decide the appeal on merit and cannot dismiss the appeal on account of non-prosecution. In the interest of justice, it would be appropriate to restore the issue to CIT(A) with a direction to grant one final opportunity to assessee to substantiate its case and decide the issue as per facts and law.
Relied:CIT v. BN Bhattachargee & Another (1979) 118 ITR 461 (SC) : 1979 TaxPub(DT) 1026 (SC) and Chemipol v. UOI [Excise Appeal No.62 of 2009] : 2009 TaxPub(EX) 2977 (Bom).
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2014-15
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