Tribunal emphasizes procedural fairness, allows appeal on merit, sets aside dismissal for non-prosecution.

The Tribunal allowed the appeal for statistical purposes, emphasizing adherence to procedural requirements, principles of natural justice, and providing adequate opportunities for parties to present their case. The delay in filing the appeal before the Tribunal was condoned, leading to a disposal on merit. The dismissal of the appeal by the ld. CIT(Appeals) for non-prosecution was set aside due to the failure to serve hearing notices, violating natural justice. The impugned order was remitted for a fresh disposal, ensuring compliance with the requirements of sub-section (6) of section 250.

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Issues involved:
1. Delay in filing the appeal before the Tribunal.
2. Dismissal of the appeal by the ld. CIT(Appeals) for non-prosecution.
3. Violation of principles of natural justice.
4. Compliance with the requirements of sub-section (6) of section 250.

Analysis:

1. Delay in filing the appeal before the Tribunal:
The appeal filed by the assessee was delayed by 186 days, which the assessee sought to condone. The Tribunal, after considering the reasons provided by the assessee and the absence of objections from the ld. D.R., condoned the delay, allowing the appeal to be disposed of on merit.

2. Dismissal of the appeal by the ld. CIT(Appeals) for non-prosecution:
The assessee, a company engaged in trading, had filed a return declaring a loss, which was later assessed by the AO, resulting in a significant total income determination. The appeal against this assessment was dismissed by the ld. CIT(Appeals) for non-prosecution due to the assessee's failure to comply with hearing notices. The Tribunal found merit in the contention that the assessee did not receive the notices, leading to a violation of natural justice. The impugned order was set aside, and the matter was remitted back to the ld. CIT(Appeals) for a fresh disposal on merit after providing the assessee with a proper opportunity to be heard.

3. Violation of principles of natural justice:
The Tribunal noted that the appeal dismissal by the ld. CIT(Appeals) was ex-parte, as the notices of hearing were not served on the assessee and were returned undelivered. This failure to provide a proper opportunity for the assessee to be heard was deemed a violation of the principles of natural justice. Additionally, the impugned order did not comply with the requirements of sub-section (6) of section 250, necessitating a fresh disposal of the appeal.

4. Compliance with the requirements of sub-section (6) of section 250:
The Tribunal highlighted that the impugned order by the ld. CIT(Appeals) did not meet the requirements of sub-section (6) of section 250, which mandates a written order stating points for determination, decision, and reasons. As a result, the Tribunal set aside the order and directed a fresh disposal in accordance with the law, emphasizing the importance of a well-reasoned and well-discussed order.

In conclusion, the Tribunal allowed the appeal for statistical purposes, emphasizing the need for adherence to procedural requirements, principles of natural justice, and providing adequate opportunities for parties to present their case.

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