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Income Tax Appellate Tribunal, “SMC” Bench, Mumbai
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.
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.
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:-
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.