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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYAM, AM
O R D E R Per Shamim Yahya, A. M.: This appeal by the assessee is directed against the order by the learned Commissioner of Income Tax (Appeals)-32, Mumbai (‘ld.CIT(A) for short) dated 30.11.2017 and pertains to the assessment year (A.Y.) 2007-08, wherein ld. CIT(A) has dismissed the appeal for non-prosecution.
Upon hearing the ld. Departmental Representative (ld. DR for short) and perusing the records, I find that it is incumbent upon the ld. 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.
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 I remit the issue raised in the appeal to the file of the ld. CIT(A). The ld. 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.