MAHINDER FREIGHT CARRIERS,NAVI MUMBAI vs. DY CIT 28(2), MUMBAI

None appeared for the assessee. We have heard the learned Departmental Representative and perused the materials available on record including the order of the learned CIT(A). We find that the learned CIT(A) has dismissed appeal filed by the assessee ex-parte for non-prosecution, but failed to decide the issue on merit in respect of issues challenged in appeal. No doubt, it is the responsibility of the person who files appeal to go to the appellate authorities and file necessary evidences for speedy disposal of appeal. When the appellant did not appear before the authority as and when the appeal is called for hearing, the appellate authority is left with no option but to dispose off, appeal on the basis of materials available on record. However, such appeal should be decided on merits. In this case, on perusal the order passed by the learned CIT(A), we find that the CIT(A) has disposed off the appeal filed by the assessee for non prosecution without discussing the issues challenged in appeal on merit. Therefore, we are of the considered view that the appeal needs to be set aside to the file of the learned CIT(A) to decide the issue involved in appeal on merits. Hence, we set aside the appeal to the learned CIT(A) and direct him to reconsider the issue in accordance with law after affording adequate opportunity to the assessee. Needles to say, the assessee shall go before the learned CIT(A) and file necessary evidences to justify his case. In case, the assessee fails