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of <h1>Appeal Remanded for Reconsideration on Merits and Natural Justice</h1> <h3>M/s Sri Venkateswara Constructions Versus ACIT, Circle-5 (1) Visakhapatnam</h3> The ITAT set aside the Ld. Commissioner's order dismissing the appeal for non-prosecution and remanded the matter back to the Ld. Commissioner to decide ... Ex parte order passed by the Ld. Commissioner for non-prosecution without considering the merits of the case - HELD THAT:- Commissioner is permitted to pass the ex-parte order but the same should be on merits. In the instant case, the Ld. Commissioner passed the order without considering the merits. The ITAT, Delhi Bench in the case of Pawan Kumar Singhal Vs. ACIT [2019 (7) TMI 869 - ITAT DELHI] held after considering the decisions of the various High Courts and Hon'ble Supreme Court that the Ld. Commissioner is required to pass the order on merits stating the points for determination, decision thereon and reasons for decision. In the instant case, there is no dispute that the Ld. Commissioner has confirmed the order of the AO for non-prosecution without considering the merits. Therefore, in the interest of justice, we consider it is appropriate to remand the matter back to the file of the Ld. Commissioner to decide the appeal on merits. Accordingly, appeal of the assessee is allowed for statistical purpose. Issues:Assessee's appeal against order of Ld. Commissioner of Income Tax (Appeals) dismissed for non-prosecution.Analysis:The appeal was filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals) dismissing the appeal for non-prosecution. The Ld. Commissioner had not considered the merits of the case before passing the ex-parte order. The ITAT, Delhi Bench in a similar case held that the Ld. Commissioner is required to pass the order on merits, stating the points for determination, decision thereon, and reasons for the decision. The Ld. Commissioner is obligated to dispose of the appeal on merits as per the provisions of the Income Tax Act. The ITAT set aside the Ld. Commissioner's order and remanded the matter back to the Ld. Commissioner to decide the appeal on merits, ensuring adherence to principles of natural justice and statutory provisions.The ITAT emphasized that the Ld. Commissioner should have considered the merits of the case before passing an ex-parte order for non-prosecution. The Ld. Commissioner's failure to do so led to the appeal being allowed for statistical purposes. The ITAT directed the Ld. Commissioner to pass a fresh order on the admissibility and maintainability of the appeal, considering all documents and attachments submitted by the assessee. The Ld. Commissioner was instructed to pass an order on merits, stating the points for determination, decision thereon, and reasons for the decision, while adhering to the principles of natural justice and statutory provisions.Overall, the ITAT found that the Ld. Commissioner's dismissal of the appeal for non-prosecution without considering the merits was not in line with the provisions of the Income Tax Act. The ITAT's decision to remand the matter back to the Ld. Commissioner for a fresh decision on the appeal aimed to ensure that the case is adjudicated on its merits, providing the assessee with a fair opportunity to present their case and receive a reasoned decision.
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