Sunita Singh, C/o K.S. Rana, 45, 1st Floor, Saini Enclave, Delhi. Vs. ITO, Ward-25(4), New Delhi.
September, 17th 2015
IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCHES : G : NEW DELHI
BEFORE SHRI R.S. SYAL, AM AND SHRI C.M. GARG, JM
Assessment Year : 2009-10
Sunita Singh, Vs. ITO,
C/o K.S. Rana, Ward-25(4),
45, 1st Floor, Saini Enclave, New Delhi.
Assessee By : Shri Anil Kumar, Gupta, FCA
Department By : Smt. Rashmita Jha, ACIT
Date of Hearing : 15.09.2015
Date of Pronouncement : 16.09.2015
PER R.S. SYAL, AM:
This appeal by the assessee is directed against the order passed by
the ld. CIT(A) on 21.2.2013 dismissing the assessee's appeal in limine
for the assessment year 2009-10.
2. We have heard the rival submissions and perused the relevant
material on record. It is noticed that the assessment order was passed u/s
144 determining the total income at Rs.43,79,220/-. On an appeal by the
assessee, the ld. CIT(A) fixed this appeal for hearing on three-four
occasions. Either the assessee moved adjournment application or did not
represent the case before the ld. first appellate authority. As a result, the
ld. CIT(A) dismissed the appeal of the assessee in limine by presuming
that the assessee was not interested in the prosecution of the appeal. The
ld. CIT(A) has no power to dismiss the appel in limine. Even if the
assessee remains unrepresented, he is obliged to pass order on merits.
The ld. AR explained the reasons which led to non-appearance before
the authorities below. He undertook to give the properly co-operate if
one more opportunity is granted. Under such circumstances, and
without going into the merits of the issue, we set aside the impugned
order and send the matter back to the file of AO for framing the
assessment afresh as per law, after allowing a reasonable opportunity of
being heard to the assessee.
3. In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 16.09.2015.
[C.M. GARG] [R.S. SYAL]
JUDICIAL MEMBER ACCOUNTANT MEMBER
Dated, September, 2015.
Copy forwarded to:
4. CIT (A)
5. DR, ITAT
AR, ITAT, NEW DELHI.