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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Before: Shri SHAMIM YAHYA
O R D E R Per Shamim Yahya (AM) :-
This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-28, dated 03.08.2018 and pertains to assessment year 2013-14, wherein ld.CIT(A) has basically dismissed the appeal for non-prosecution.
Upon hearing both the counsel and perused the records. I find that it is incumbent upon the ld.CIT(A) to pass an order on the merits of the case and not dismiss the appeal for non-prosecution.
For this proposition, I place reliance upon following case laws.
i. CIT vs. Premkumar Arjundas Luthra(HUF)(2017) 154 DTR (Bom) 302 ii. CIT vs. S.Chenniappa Mudaliar(1969) 74 ITR 1 (SC)
In the present case apart from dismissing the appeal for non-prosecution, the ld.CIT(A) has reproduced the AOs observation and again drew adverse inference for nobody appeared in appeal. The order of ld.CIT(A) is at best a cryptic non speaking and non-reasoned order liable to be set aside.
Accordingly, in the interest of justice, I remit the issue raised in the appeal the file of the ld.CIT(A). Ld.CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being heard.
In the result, this appeal by the assessee stands allowed for statistical purposes.
Pronounced in the open court on 06 .04.2022.