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Income Tax Appellate Tribunal, “H” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA & SHRI AMARJIT SINGHShri Krishnamurthy Rajagopalan
Date of Hearing –02/04/2019 Date of Order - 03/04/2019
O R D E R PER: SHAMIM YAHYA, JM
This is an appeal by the assessee directed against order of Ld. CIT(A) -42, Mumbai dated 10/11/2016 pertaining to assessment year 2009-10, wherein learned CIT(A) has dismissed the appeal primarily for non-prosecution.
Shri Krishnamurthy Rajagopalan 2. Upon hearing both the counsel and perused the records we find that it is incumbent upon the learned CIT(A) to pass an order on the merits of the case and not dismiss the appeal for non-prosecution. 3. For this proposition, we place reliance upon following case laws. 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, we remit the issue raised in the appeal 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.