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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
Before: Shri Shamim Yahya
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