2022 (5) TMI 604

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....of income declaring a total loss of Rs. 29,95,798/-. An Order of Assessment under section 143(3) dated 29.11.2010 was passed by the AO in which after making several additions, the AO determined the total income of the assessee at Rs. 1,30,05,738/-. Against the aforesaid order of the AO, assessee filed appeal before the CIT(A). From a perusal of the impugned order of the CIT(A), it is seen that the CIT(A) issued the following notices of hearing to the assessee: Sl. No. Date of notice Date of hearing 01 28.10.2015 16.11.2015 at 11.00 AM 02 21.11.2015 02.12.2015 at 11.25 AM 03 27.07.2016 03.08.2016 at 02.50 PM 04 09.08.2016 18.08.2016 at 02.50 P.M 05 22.08.2016 31.08.2016 at 10.15 AM 06 ....

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....the case involves a substantial question of law. As the order is not touching upon the merits of the case, it deprives this Court to evaluate, if any, substantial question of law under Section 260A of the Act arises on merits, thereby impinging upon assessee's right to get the issue decided by the final fact finding authority. Thus, the approach adopted by the ITAT in dismissing the application for recall of an order, cannot be countenanced, particularly, since Rule 24 of the ITAT Rules, extracted hereinabove mandates the ITAT to decide the appeal on merits. In fact this approach has rendered the liberty granted in the order dated 18th October, 2016 as nugatory. The sufficient cause for non-appearance of the petitioner company at the ti....

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....d then compounding the same by refusing to entertain the application for recall of the order, cannot be sustained. We, therefore have no hesitation in quashing the impugned order. Accordingly, the present petition is allowed. The order dated 30.08.2019 is quashed and the matter is remanded back to the ITAT with a direction that they shall hear and dispose of ITA No. 6739/Del/2014 on merits. The parties shall now appear before the ITAT on 05.02.2020. The registry is directed to send a copy of this order to the ITAT." 5. The aforesaid view of the Hon'ble Delhi High Court will apply with equal force to the powers of the CIT(A) to dismiss appeal for non prosecution. Learned AR submitted that inasmuch as the impugned order is an ex parte ....