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Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI
आयकर अपील�य अ�धकरण मुंबई पीठ “एस एम सी” , मुंबई �ी �वकास अव�थी, �या�यक सद�य के सम� IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER आअसं. 1626/मुं/2023 (�न.व 2013-14) ITA NO.1626/MUM/2023(A.Y 2013-14) Vilas Somakant Chitnis, A-571,TTC Industrial Area, MIDC Mahape, Navi Mumbai – 400 701 PAN: AAEPC-3509-Q ...... अपीलाथ� /Appellant बनाम Vs. Income Tax Officer ,Ward -27(3)(5), Mumbai. ..... ��तवाद�/Respondent अपीलाथ� �वारा/ Appellant by : Ms. Neelam Jadhav ��तवाद� �वारा/Respondent by : Shri Sunny Kachhwaha सुनवाई क� �त�थ/ Date of hearing : 25/07/2023 घोषणा क� �त�थ/ Date of pronouncement : 25/07/2023 आदेश/ ORDER
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 15/03/2023, for Assessment Year 2013-14.
Ms. Neelam Jadhav appearing on behalf of the assessee submitted that the CIT(A) has dismissed appeal of the assessee in-limine for non-prosecution. The assessee is a senior citizen, 84 years of age. The assessee on portal filed request letter on 10/12/2022 seeking adjournment for the next date of hearing i.e. 12/12/2022. There was no response to the adjournment request filed by the assessee till 15/03/2023. On 16/03/2023 the assessee received the order dated 15/03/2023 dismissing appeal of the assessee for non- prosecution. The ld. Authorized Representative of the assessee submits that an opportunity may be granted to the assessee to make submissions before the CIT(A).
The ld. Departmental Representative supports the order of CIT(A) and prayed for dismissing appeal of the assessee.
Both sides heard, orders of authorities below examined. The CIT(A) has dismissed the appeal of assessee in-limine for non-prosecution. It is no more res-integra that the CIT(A) is not empowered to dismiss appeal of the assessee for non-prosecution.[Re. CIT vs. Premkumar Arjundas Luthra (HUF), 240 Taxman 133(Bombay)] The CIT(A) has to decide the appeal on merits, even if, there is no response from the assessee. The appeal is restored to CIT(A) for fresh adjudication on merits, after affording reasonable opportunity of making submissions/hearing to the assessee, in accordance with law.
The assessee is directed to furnish submissions in response to the notice served, positively.