Presence of sufficient cause for non appearance cannot deserved the appeal dismissed and filling return with new address can be treated as intimation

Last updated: 30 March 2012

Court :
INCOME TAX APPELLATE TRIBUNAL

Brief :
The contentions have carefully been considered. According to well established law, learned CIT (A) is required to dispose of the appeal on merits instead of dismissing the same in limine. We also found that the assessee, due to change of her correspondence address, was not actually served with the notices issued by the learned CIT (A). Therefore, keeping in view all these facts in mind, we are of the opinion that it will serve the interest of justice if the present appeal is restored back to the file of CIT (A) with a direction to dispose of the appeal filed by the assessee on merits after giving the assessee a reasonable opportunity of hearing. To ensure compliance, we direct the assessee to appear in person or through authorized representative before the CIT (A) on 30th May, 2012 for which date notice is not required to be issued by learned CIT (A). Ld. Counsel of the assessee assured that the representation will be made before the CIT (A) on 30th May, 2012. In this manner, the appeal filed by the assessee was disposed of.

Citation :
Mrinalini Bhalla,74, Hemkunt Colony,New Delhi.PAN: AHKPB3983A (Appellant) Vs. ITO,Ward- 23 (3),New Delhi.(Respondent)