Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “F” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA, AM & SHRI PAWAN SINGH, JM
O R D E R Per Shamim Yahya, A. M.: These are appeals by the two assessees against the respective order by the learned Commissioner of Income Tax (Appeals) (‘ld.CIT(A) for short) for the concerned assessment years (‘A.Y.’ for short), wherein the ld. CIT(A) has dismissed the appeal summarily without passing a speaking order due to non prosecution by the assessee. incumbent upon the ld. CIT(A) to pass an order on the merits of the case and not dismissed the appeal for non-prosecution.
For this proposition, we place reliance upon following case laws:
CIT vs Premkumar Arjundas Luthra (HUF) (2017} 154 DTR (Bom) 302
CIT vs S Chenniappa Mudaliar(1969)74 ITR 1(SC)
Accordingly in the interest of justice we 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.
The learned counsel of the assessee has also given undertaking that he shall appear before the ld. CIT(A) suo motto within two months of this order to canvas the appeal.
In the result, these appeals by the assessees stand allowed for statistical purposes.
Order pronounced in the open court on 07.09.2018