VINAY BALESHWAR SHARMA,MUMBAI vs. ITO - 15(1)(4), MUMBAI

PDF · subscribers
ITA 6432/MUM/2019Status: DisposedITAT Mumbai13 October 2021AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) is obligated to pass an order on the merits of the case. The dismissal for non-prosecution was set aside.

What were the facts?

The assessee appealed to the CIT(A) against an addition of Rs. 6,20,000/-. The CIT(A) dismissed the appeal for non-prosecution without adjudicating the merits of the case.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution without deciding the merits of the case.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(1)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, “SMC” Bench, Mumbai

For Appellant: Shri Dipesh Ruparelia
For Respondent: Ms. Smita Verma
Hearing: 13.10.2021Pronounced: 13.10.2021

This is an appeal by the assessee against the order of learned CIT-A dated 3.6.2019 pertaining to assessment year 2011-12 wherein learned CIT-A has dismissed the appeal for non-prosecution.

2.

In this case pursuant to the addition of Rs. 6,20,000/- made by the Assessing Officer in the assessment order, assessee appealed before learned CIT(A). learned CIT(A) did not adjudicate the merits of the issue raised. But he dismissed the appeal for non-prosecution.

3.

Upon hearing learned Departmental Representative and perusing the records I 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 I place reliance upon following case laws:-

1.

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

2 Vinay Baleshwar Sharma Accordingly in the interest of justice I remit the issue raised in the appeal the file of the learned CIT-A. Learned 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.

Recent GST High Court judgments

Search GST case law →