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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Before: Shri SHAMIM YAHYA
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.
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.
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)
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, these appeals by the assessee are allowed for statistical purposes.
Pronounced in the open court on 06 .04.2022.