What did the Tribunal hold?

The Tribunal held that the CIT(A) does not have the power to dismiss an appeal for want of prosecution and is duty-bound to decide the appeal on merits. The impugned order was set aside.

The assessee's appeal before the CIT(A) was dismissed for non-prosecution after the assessee's authorized representative failed to appear on the final hearing date. The CIT(A) relied on a precedent to dismiss the appeal.

What were the issues?

Whether the CIT(A) has the power to dismiss an appeal for non-prosecution instead of deciding it on merits.

Pramesh H. Aurora vs ITO | ITAT Pune 2018

Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE

Before: SHRI VIKAS AWASTHY, JM

For Appellant: Shri Abhay Avchat

For Respondent: Shri M.K. Verma

Hearing: 22.11.2018Pronounced: 26.11.2018

आदेश / ORDER

PER VIKAS AWASTHY, JM

This appeal by assessee is directed against the order of Commissioner of Income Tax (Appeals), Pune-5 dated 30.10.2017 for the assessment year 2009- 10.

Shri Abhay Avchat appearing on behalf of the assessee submitted at the outset that the Commissioner of Income Tax (Appeals) decided the appeal of

2 ITA No.155/PUN/2018 A.Y.2009-10

the assessee in ex-parte proceeding. The ld. AR for the assessee did appear on

two earlier dates, however, on the date of final hearing, ld. AR could not

appear, hence, appeal of the assessee was dismissed for non-prosecution.

Both sides heard. Orders of the Authorities below perused. A perusal of

the impugned order shows that the Commissioner of Income Tax (Appeals) has

dismissed the appeal of assessee for non prosecution by following the order of

Delhi Bench of the Tribunal in the case of CIT Vs. M/s. Multiplan India Pvt.

Ltd. reported as 38 ITD 320 (Del.). It is a well settled position that the

Commissioner of Income Tax (Appeals) has no power to dismiss the appeal for

want of prosecution. The Commissioner of Income Tax (Appeals) is duty-bound

to decide the appeal on merits. Accordingly, the impugned order is set aside

and appeal of the assessee is restored back to the file of Commissioner of

Income Tax (Appeals) for adjudication of the grounds raised in First Appeal by

the assessee on merits. Needless to say, the Commissioner of Income Tax

(Appeals) before deciding the appeal of the assessee on merits shall grant

sufficient opportunity of hearing to the assessee, in accordance with law.

In the result, the impugned order is set aside and appeal of the assessee

is allowed for statistical purpose in the terms aforesaid.

Order pronounced on Monday the 26th day of November, 2018.

Sd/- (�वकास अव�थी /VIKAS AWASTHY) �या�यक सद�य/JUDICIAL MEMBER

पुणे / Pune; �दनांक / Dated : 26th November, 2018. SB

3 ITA No.155/PUN/2018 A.Y.2009-10

आदेश क� ��त�ल�प अ�े�षत / Copy of the Order forwarded to :

अपीलाथ� / The Appellant. 1. ��यथ� / The Respondent. 2. 3. The CIT (Appeals), Pune-5, Pune. 4. The Pr. CIT, Pune-4, Pune. 5. �वभागीय ��त�न�ध, आयकर अपील�य अ�धकरण, “एक-सद�य” ब�च, पुणे / DR, ITAT, “SMC” Bench, Pune. गाड� फ़ाइल / Guard File. 6.

// True Copy // आदेशानुसार / BY ORDER,

�नजी स�चव /Private Secretary आयकर अपील�य अ�धकरण, पुणे / ITAT, Pune.

PRAMESH H. AURORA,PUNE vs. INCOME-TAX OFFICER, WARD - 2(2), PUNE

What did the Tribunal hold?

What were the facts?

What were the issues?

Latest GST High Court judgments