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 case was remitted back to the CIT(A) for fresh adjudication.

The assessee's appeal before the CIT(A) was dismissed 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.

Imperial Consultants & Securities… vs CIT(A) | ITAT Mumbai 2021

Income Tax Appellate Tribunal, “SMC” Bench, Mumbai

Before: Shri Shamim Yahya

For Appellant: Shri Abhirama Karthikeyan

For Respondent: Shri Abhirama Karthikeyan

Hearing: 13.12.2021Pronounced: 13.12.2021

This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-12 dated 22.01.2020 and pertains to assessment year 2010-11. Wherein Ld.CIT(A) has dismissed the appeal for non- prosecution.

Upon hearing 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 dismissed 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 (SC)

Accordingly, in the interest of justice, I remit the issue raised in the appeal 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 13 .12.2021

IMPERIAL CONSULTANTS & SECURITIES LTD.(FOR AND ON BEHALF OF KARTHIK FINANCIAL SERVICES LTD, MERGED ENTITY),MUMBAI vs. CIT(A)-12, MUMBAI

What did the Tribunal hold?

What were the facts?

What were the issues?

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