RAKESH JABARMAL JAIN,MUMBAI vs. ITO-19(3)(1) (PRESENT A.O.), ITO-15(2)(2) (PRESENT A.O.), MUMBAI

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ITA 88/MUM/2021Status: DisposedITAT Mumbai05 November 2021AY 2009-103 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT set aside the CIT(A)'s order and restored the matter back to the CIT(A)'s file for fresh adjudication. The ITAT noted that grounds of appeal were available in Form 35 before the Tribunal.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution and lack of grounds of appeal. The assessee then appealed to the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution and lack of grounds when grounds were available. The procedural correctness of the CIT(A)'s dismissal.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, MUMBAI BENCH “SMC”, MUMBAI

Before: SHRI MAHAVIR SINGH

For Appellant: Shri Rajkumar Singh
For Respondent: Shri Vaibhav Jain
Hearing: 28/10/2021Pronounced: 05/11/2021

This appeal by the assessee is arising out of the order of Commissioner of Income Tax (Appeals)-30, Mumbai (in short ‘CIT(A)’) in Appeal No. CIT(A)-30/ 19(3)(1)/10390/2019-20 dated 25.11.2019. The assessment was framed by Income Tax Officer – 15(2)(2), Mumbai for Assessment Year 2009-10 vide his order dated 26.12.2011 under Section 143(3) of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’).

2. At the outset, the learned counsel for the assessee drew my attention to the order of CIT(A) and the relevant order of CIT(A) reads as under :-

Rakesh Jabarmal Jain “This appeal was reflected in the pendency of CIT(A) – 30 in ITBA as appeal No. 10390/19-20 for A.Y. 2009-10.

2.

Notices were issued on ITBA on 18.10.2019 and 14.11.2019 to afford opportunity of hearing to the appellant. There was no compliance by appellant.

3.

No grounds of appeal are available. The appeal is dismissed as the same cannot be adjudicated without Grounds of Appeal and also for non- prosecution of appeal.

4. In the result, for statistical purposes, appeal filed for A.Y. 2009-10 is treated as Dismissed.”

When this was confronted to the learned Sr. DR, he could not argue anything. He only requested that the matter can be restored back to the file of the CIT(A).

3. After hearing both the sides, I set aside the order of CIT(A) and restore the matter back to his file for fresh adjudication. Needless to say, in case the CIT(A) has no grounds of appeal

, assessee has to file the grounds. However, the grounds are before the Tribunal i.e. in Form no.

35. Hence, the order of CIT(A) is set aside and the matter remanded back to his file for fresh adjudication.

4.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on 5th November, 2021.

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