RASHMEEN R WANI,MUMBAI vs. INCOME TAX OFFICER 15(1)(4), MUMBAI

PDF · subscribers
ITA 4903/MUM/2018Status: DisposedITAT Mumbai20 April 2020AY 2004-052 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should have decided the appeal on its merits rather than dismissing it for non-prosecution. The case was remitted back to the CIT(A) for a fresh decision.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution, confirming an addition of Rs. 3,91,037/- as undisclosed income from share transactions. The assessee appealed this dismissal to the ITAT.

What were the issues?

Whether the CIT(A) was justified in dismissing the appeal for non-prosecution instead of deciding it on merits.

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,

Before: SHRI SHAMIM YAHYA, AM

Hearing: 19/02/2020Pronounced: 20/04/2020

O R D E R

PER SHAMIM YAHYA, AM:

1.

This is an appeal by the assessee against the order of learned CIT-A dated 29.05.2018 pertaining to assessment year 2004-05 wherein learned CIT-A has dismissed the appeal for non-prosecution and thereby confirmed the addition of Rs.3,91,037/- as undisclosed income on share transaction which included shares of Infosys Technologies and TVS electronics. Upon hearing Ld. DR and perused the records, I find that it is 2. incumbent upon the learned CIT-A to pass an order on the merits of the case and not dismiss the appeal for non-prosecution. For this proposition I place reliance upon following case laws. 3. A.Y.2004-05 1. CIT vs Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom)302

2.

CIT vs S Chenniappa Mudaliar(1969)74 ITR 1(SC)

Accordingly, in the interest of justice I remit the issue raised in 4. the appeal to to 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.

In the result this appeal by the assessee stands allowed for statistical purposes.

Order pronounced in the open court on 20/04/2020

Recent GST High Court judgments

Search GST case law →