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Income Tax Appellate Tribunal, “SMC” BENCH,
Before: SHRI SHAMIM YAHYA, AM
O R D E R
PER SHAMIM YAHYA, AM:
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
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