M/S BHAGIRATH STATIONERS P. LTD.,MUMBAI vs. ITO - 9(2)(1), MUMBAI

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ITA 488/MUM/2021Status: DisposedITAT Mumbai06 April 2022AY 2013-142 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should have decided the appeal on merits rather than dismissing it for non-prosecution. The matter was remitted back to the CIT(A) for fresh consideration.

What were the facts?

The assessee's appeals were dismissed by the CIT(A) for non-prosecution. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether an appeal can be dismissed for non-prosecution without considering the merits of the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai

Before: Shri SHAMIM YAHYA

For Appellant: Ms. Usha Shrote
For Respondent: Ms. Usha Shrote
Hearing: 06.04.2022

O R D E R Per Shamim Yahya (AM) :-

These appeals by the assessee are directed against the order of learned Commissioner of Income Tax (Appeals)-16, dated 27.03.2019 and pertains to assessment year 2013-14 & 2014-15, wherein ld.CIT(A) has basically dismissed the appeal for non-prosecution.

2.

Upon hearing the ld. DR and perusing 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.

3.

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)

4.

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.

5.

In the result, these appeals by the assessee are allowed for statistical purposes.

Pronounced in the open court on 06 .04.2022.

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