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Facts
The assessee challenged the CIT(A)'s order dismissing their appeal against the assessment order. The CIT(A) dismissed the appeal for non-prosecution as the assessee failed to appear or provide submissions despite opportunities. The tribunal noted that the CIT(A) dismissed the appeal without adjudicating on merits.
Held
The tribunal held that the CIT(A) erred in dismissing the appeal for non-prosecution, as per the Bombay High Court ruling, and that the appeal should have been decided on its merits. The tribunal set aside the CIT(A)'s order and restored the appeal to the CIT(A)'s file.
Key Issues
Whether the CIT(A) was justified in dismissing the appeal for non-prosecution instead of adjudicating on merits.
Sections Cited
Section 143(3) of the Income Tax Act, 1961
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Income Tax Appellate Tribunal, F” BENCH, MUMBAI
आदेश की �ितिलिप अ�ेिषत/Copy of the Order forwarded to : 1. अपीलाथ� / The Appellant ��थ� / The Respondent. 2. 3. आयकर आयु�/ The CIT �धान आयकर आयु� / Pr.CIT 4. 5. िवभागीय �ितिनिध, आयकर अपीलीय अिधकरण, मुंबई / DR, ITAT, Mumbai 6. गाड� फाईल / Guard file.
आदेशानुसार/ BY ORDER, स�ािपत �ित //True Copy// उप/सहायक पंजीकार /(Dy./Asstt. Registrar) आयकर अपीलीय अिधकरण, मुंबई / ITAT, Mumbai Assessment Year: 2017-2018
Sr. No. Details Date Initials Designation 1 Typed/Dictated directly on PC Sr.PS/PS 2 Draft Placed before author Sr.PS/PS 3 Draft proposed & placed before JM/AM the Second Member 4 Draft discussed/approved by JM/AM Second Member 5 Approved Draft comes to the Sr.PS/PS Sr.PS/PS 6 Order pronouncement on Sr.PS/PS 7 File sent to the Bench Clerk Sr.PS/PS 8 Date on which the file goes to the Head clerk 9 Date on which file goes to the AR 10 Date of Dispatch of order