VASANT GANESH MARATHE ,MUMBAI vs. ITO WARD 19(2)(2), MUMBAI
Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.
Before: Shri Narender Kumar Choudhry
Per Narender Kumar Choudhry (JM) :-
This appeal has been preferred by the assessee against the order dated 5.8.2025 impugned herein passed by the Learned Commissioner of Income Tax (Appeals) Mumbai (in short Ld. Commissioner) under section of the Income Tax Act, 1961 (in short „Act‟) for A.Y. 2015-16. 2. In the instant case, admittedly the Ld. Commissioner vide impugned disposed of/ dismissed the appeal filed against the assessment order dated 23.1.2022 under section 144 and 144B of the Act, whereby the addition of Rs. 18,50,745/- on account of short term capital gains has been made by the Assessing Officer, in limine, but not on merits of the case. Thus, this Court by respectfully following the Judgement of Hon'ble
Juri ictional High Court in the case of Hon'ble Bombay High Court in the case of Premkumar Arjundas Luthra HUF (69 Taxman.com 407)(Bom),
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wherein it has been held “that the CIT{A} does not have power to dismiss the appeal without adjudicating the matter on merits, even on non-prosecution” is inclined to remand instant case to the file of the Ld. Commissioner for decision on merit, suffice to say by affording adequate opportunity of being heard to the assessee.
This Court also deem it appropriate to direct the Assessee to comply with the notices to be issued by Ld. Commissioner and shall file relevant submissions and documents. In case of default, the Assessee shall not be entitled for any leniency.
Thus, the case is accordingly remanded to the file of the Ld. Commissioner for decision on merit.
In the result, appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open Court on 30/12/2025. (Narender Kumar Choudhry)
Judicial Member
Ms. Pratima, Sr. PS
Copy of the Order forwarded to :
The Appellant 2. The Respondent. 3. CIT 4. DR, ITAT, Mumbai 5. Guard file.
BY ORDER,
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(Asstt.