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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA
O R D E R Per Shamim Yahya, A. M.: This is an appeal by the assessee directed against the order of learned CIT(A)- 4, Mumbai dated 15.03.2017, pertaining to the assessment year 2011-12, wherein the learned CIT-A has dismissed the appeal for non-prosecution. 2. Upon hearing the ld. Departmental Representative and perusing the records, I 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.
For this proposition, I place reliance upon following case laws:
(A.Y. 2011-12) Maruti International Pictures Pvt. Ltd. vs. ITO 1. CIT vs Premkumar Arjundas Luthra (HUF) (2017) 154 DTR (Bom)302 2. CIT vs S Chenniappa Mudaliar(1969)74 ITR 1(SC) 4. Accordingly, in the interest of justice, I remit the issue raised in the appeal to 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.
The learned counsel of the assessee has also given undertaking that he shall appear before the learned CIT-A suo motto within two months of this order to canvas the appeal.