What did the Tribunal hold?

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

The assessee's appeal was dismissed by the CIT(A) for non-prosecution. The assessee appealed this decision to the ITAT.

What were the issues?

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

Shri Sadashiv D Devarmani, Belgavi vs JCIT | ITAT Panaji 2019

Income Tax Appellate Tribunal, PANAJI BENCH, PANAJI

Before: SHRI SHAMIM YAHYA, AM & SHRI RAM LAL NEGI, JM

For Appellant: Shri S. V. Halbhavi, Shri Y. V. Raviraj

Pronounced: 14.01.2019

IN THE INCOME TAX APPELLATE TRIBUNAL PANAJI BENCH, PANAJI

BEFORE SHRI SHAMIM YAHYA, AM AND SHRI RAM LAL NEGI, JM

ITA No. 347/Pan./2017 (Assessment Year: 2008-09) Shri Sadashiv D. Devarmani Jt. CIT, Range-2, Prop. Protecto Marketing Services, Belagavi, Dr. B. R. Ambedkar Road, Vs. 3104, Govind Building, Khadebazaar, Belagavi-590 001 Belgaum-590 001 PAN/GIR No. AHXPD 3696 H (Appellant) : (Respondent)

Appellant by : Shri S. V. Halbhavi : Shri Y. V. Raviraj Respondent by

: 14.11.2018 Date of Hearing Date of Pronouncement : 14.01.2019

O R D E R Per Shamim Yahya, A. M.:

This appeal by the assessee is directed against the order of the learned

Commissioner of Income Tax (Appeals)– Gulbarga dated 22.11.2017, pertaining to

assessment year 2008-09, wherein learned CIT-A has dismissed the appeal for non-

prosecution.

Upon hearing both the counsel and perused the records we find that it is incumbent

upon the learned CIT-A to pass an order on the merits of the case and not dismissed the

appeal for non-prosecution. For this proposition, we place reliance upon following case

laws: 1. CIT vs Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom)302 2. CIT vs S Chenniappa Mudaliar(1969)74 ITR 1(SC)

Accordingly in the interest of justice, we remit the issue raised in the appeal to the

file of the learned CIT-A. The Learned CIT-A is directed to consider the issue afresh and

2 ITA No. 347/Pan./2017 pass an order on the merits of the case after giving the assessee proper opportunity of

being heard.

Learned counsel of the assessee has also given undertaking that he shall appear

before the learned CIT-A suo motto within two months of this order to canvas the appeal.

In the result, this appeal by the assessee stands allowed for statistical purposes. Order pronounced by listing the result on the Notice Board of the Bench under Rule 34(4) of the Appellate Tribunal Rules, 1963.

Sd/ Sd/- - RAM LAL NEGI SHAMIM YAHYA JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 14.01.2019

Copy of the order forwarded to: (1) The Assessee; (2) The Revenue; (3) The CIT(A); (4) The CIT, Panji City concerned; (5) The DR, ITAT, Panji; (6) Guard file.

By Order Roshani, Sr. PS

(Sr. P.S./P.S.) ITAT

SHRI SADASHIV D DEVARMANI, BELGAVI,BELGAVI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - 2, BELGAVI, BELGAVI

What did the Tribunal hold?

What were the facts?

What were the issues?

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