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Income Tax Appellate Tribunal, PUNE BENCH “SMC”, PUNE
Before: SHRI VIKAS AWASTHY, JM
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.