MEAT PRODUCTS OF INDIA LIMITED,EDAYAR vs. DCIT CORPORATE CIR 1(1), KOCHI, KOCHI

Brief facts of the case are that the assessee is a company, filed its return of income for AY 2018-19 on 30.10.2018 declaring loss of Rs. 4,15,43,111/-. The DCIT, Corporate Circle 1(1), Kochi Meat Products of India Ltd. (hereinafter called “the AO”) issued notices to the assessee under sections 143(2) and 142(1) of the Income Tax Act, 1961 (the Act). However, the assessee had not complied with the notices. Therefore, the AO completed the assessment vide order dated 25.04.2021 passed u/s. 144 r.w.s. 144B of the Act. at a total income of Rs. 74,08,881/-.

Being aggrieved, an appeal was filed before the CIT(A), who vide the impugned order dismissed the appeal exparte for non prosecution.

Being aggrieved, the assessee is in appeal before the Tribunal in the present appeal.

We find that the learned CIT(A) dismissed the appeal in limine for non prosecution. As contemplated u/s. 250(6) of the Act the CIT(A) is required to frame points of determination followed by a detailed discussion thereupon before passing the order. It is the settled position of law that the CIT(A), even while disposing of the appeal exparte, is duty bound to dispose of the appeal on merits. Reliance in this regard can be placed on the decision of the Hon'ble Bombay High Court in the case of PCIT vs. Premkumar Arjundas Luthra 279 CTR 614. Therefore, in the light of the above legal position we are of the considered view that the matter requires to be remanded to the file of the CIT(A) with the direction to dispose of the appeal de

In the result, the appeal filed by the assessee is allowed for statistical purposes