Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]
![Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Appellate-Authority-dispose-Appeal-on-Merits-absence-of-Assessee-during-Proceedings-ITAT.jpg "Appellate Authority shall dispose Appeal on Merits even in the Absence of Assessee during Proceedings: ITAT [Read Order]")
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the appellate authority shall dispose the appeal on merits even in the absence of assessee during proceedings. The assessee, Mr. N K R Shanmugham, challenged a revisional order where the Commissioner revised the original assessment made u/s.143(3) of the Act. On first appeal, the assessee failed to avail the...
The Income Tax Appellate Tribunal (ITAT), Delhi bench has held that the appellate authority shall dispose the appeal on merits even in the absence of assessee during proceedings.
The assessee, Mr. N K R Shanmugham, challenged a revisional order where the Commissioner revised the original assessment made u/s.143(3) of the Act.
On first appeal, the assessee failed to avail the opportunities and did not make the required submissions to defend his case despite receiving several opportunities to the appellants to defend the case. Resultantly, the Commissioner (Appeals) dismissed the appeal based on material available on record.
The bench comprising ITAT Vice-President Mr. Mahavir Singh and Accountant Member Mr. Girish Agarwal held that from the perusal of order of ld.CIT(A) it is observed that f”indings of the ld.AO have been sustained / confirmed simpliciter without giving his own independent findings on the issues involved. We find that in the interest of justice and fair play, it will be appropriate for the ld.CIT(A) to re-consider the matter by giving reasonable opportunity of hearing to the assessee by calling required submissions and documentary evidences to support the case.”
“The appellate authority has to decide the appeal on merits even in the absence of assessee and not to dismiss it for default. As in the present case, the CIT(A) has only simpliciter confirmed the AO’s order, in term of the above observation, we set aside the order of ld.CIT(A) and remand the matter back to his file for meritorious disposal by affording reasonable opportunity of hearing to the assessee. Needless to say, the assessee is also directed to attend the hearings and co-operate in the matter for adjudication and disposal of the appeal before the ld.CIT(A),” the Tribunal said.
To Read the full text of the Order CLICK HERE
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