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of <h1>Tribunal emphasizes procedural fairness, allows appeal on merit, sets aside dismissal for non-prosecution.</h1> The Tribunal allowed the appeal for statistical purposes, emphasizing adherence to procedural requirements, principles of natural justice, and providing ... Order passed by CIT(Appeals) ex-parte - assessee has submitted that none of notices stated to be issued by the ld. CIT(Appeals) fixing the appeal of the assessee for hearing from time to time was ever received by the assessee and such non-receipt of notices resulted in non-compliance on the part of the assessee before the ld. CIT(Appeals) - HELD THAT:- We find merit in the contention of the ld. Counsel for the assessee that the appeal of the assessee was dismissed by the ld. CIT(Appeals) vide his impugned order passed ex-parte without giving proper and sufficient opportunity of being heard to the assessee and there is a clear violation of principle of natural justice. Moreover, the ld. CIT(Appeals) as per the provisions of sub-section (6) of section 250 was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order passed by the ld. CIT(Appeals) does not comply with these requirements. We, therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte dismissing the appeal of the assessee for non-prosecution and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee and by passing a well reasoned and well discussed order. Appeal of the assessee is treated as allowed for statistical purposes. 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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