TUNISHA DIGANT KAPADIA,MUMBAI vs. THE DY. COMM OF INCOME TAX CPC, BANGALORE

ITA 1849/MUM/2022Status: DisposedITAT Mumbai11 August 2022AY 2017-183 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) has a statutory obligation to dispose of an appeal on merits, even if the assessee does not appear. The dismissal of the appeal without dealing with the merits was found to be contrary to the scheme of Section 250 of the Income Tax Act.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for want of prosecution without adjudication on merits. The assessee challenged this order before the ITAT.

What were the issues?

Whether an appeal can be summarily dismissed by the CIT(A) for want of prosecution without adjudicating on merits. Whether the CIT(A) must provide a speaking order dealing with the grounds of appeal irrespective of the assessee's appearance.

Which sections of the Income-tax Act were involved?

Section 143(1),Section 250

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Income Tax Appellate Tribunal, MUMBAI ‘H’ BENCH, MUMBAI

Per Pramod Kumar, VP:

1.

By way of this appeal, the assessee-appellant has challenged the correctness of the ex- parte order dated 23rd May 2022, in the matter of assessment under section 143(1) of the Income Tax Act, 1961, for the assessment year 2017-18, summarily dismissing the appeal, for want of prosecution, without dealing with the merits.

2.

When this appeal came up for hearing, learned Departmental Representative fairly accepted that the issue is covered by a co-ordinate bench decision of this Tribunal, in the case of Marvel Industries Ltd. Vs DCIT [2022]

The order continues below.

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