MARVEL INDUSTRIES LIMITED,MUMBAI vs. DY COMM. OF INCOME TAX, CIRCLE 2(2)(2) MUMBAI, MUMBAI

ITA 779/MUM/2022Status: DisposedITAT Mumbai19 July 2022AY 2012-135 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 CIT(A) cannot summarily dismiss an appeal without adjudicating on the grounds raised.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed ex-parte for non-appearance. The CIT(A) noted that multiple notices were issued, but the assessee failed to file submissions or seek adjournments, concluding the assessee was not interested in pursuing the appeal.

What were the issues?

Whether the CIT(A) can dismiss an appeal summarily without adjudicating on merits when the assessee fails to appear, and if the CIT(A) has a duty to decide the appeal on merits based on the material on record.

Which sections of the Income-tax Act were involved?

Section 250,Section 144,Section 147,Section 68

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Cases cited in this judgment(3)Show list

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Income Tax Appellate Tribunal, MUMBAI A BENCH, MUMBAI

Per Pramod Kumar, VP:

1.

By way of this appeal, the assessee appellant has the challenged correctness of the ex- parte order dated 28th March 2022 passed by the CIT(A). While so summarily dismissing the appeal, learned CIT(A) has observed as follows:

5.

During the course of appellate proceedings, notices for hearing were issued to appellant on 22.01.2021, 22.12.2021 and 14.03.2022. All these notices were issued through ITBA System vis e-Mail ID provided in the ITBA Portal. In response, appellant failed to file any submissions in support of the grounds raised by him nor did appellant seek any adjournme

The order continues below.

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