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Income Tax Appellate Tribunal, MUMBAI ‘G’ BENCH, MUMBAI.
Before: Shri B.R. Baskaran (AM) & Shri Pavan Kumar Gadale (JM)
The assessee has filed this appeal challenging the order dated 10.10.2022 passed by the learned CIT(A)-National Faceless Appeal Centre, Delhi and it relates to A.Y. 2013-14. The assessee is aggrieved by the decision of the learned CIT(A) in dismissing the appeal of the assessee in limine for non-prosecution.
We heard both the parties and perused the record. The assessee has preferred the appeal before the learned CIT(A) against the penalty of Rs.8,32,900/- levied by the Assessing Officer under section 271(1)(c) of the I.T. Act. The learned CIT(A) issued notices on four occasions to the assessee, but there was no reply from the assessee. Accordingly the learned CIT(A), placing reliance on the decision rendered by the Tribunal in the case of the learned CIT(A) Vs. Multiplan India Pvt. Ltd. (38 ITD 320)(Del), dismissed the appeal of the assessee for non-prosecution.
2 Sonesh Dedhia
We noticed that the learned CIT(A) has dismissed the appeal in limine on the ground that the assessee did not furnish any written submission before him, i.e., the Ld CIT(A) has not adjudicated the appeal on merits. Hence, we are of the view that the assessee may be provided with one more opportunity to present his case before the learned CIT(A) properly so that the Ld CIT(A) could adjudicate the grounds on merits. Accordingly we set aside the order passed by the learned CIT(A) and restore all the issues to his file for adjudicating them afresh on merits, after affording opportunity of being head to the assessee.
In the result, appeal filed by the assessee is treated as allowed. Pronounced in the open court on 14.2.2023.