MARUTI INTERNATIONAL PICTURES PRIVATE LIMITED,MUMBAI vs. INCOME TAX OFFICER WARD-11(1)(2), MUMBAI

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ITA 4664/MUM/2017Status: DisposedITAT Mumbai12 October 2017AY 2011-122 pages
AI SummaryRemanded

What did the Tribunal hold?

The ITAT held that the CIT(A) should have decided the appeal on merits rather than dismissing it for non-prosecution. The matter was remitted back to the CIT(A) for a fresh decision on merits.

What were the facts?

The assessee's appeal before the CIT(A) was dismissed for non-prosecution. The assessee then filed an appeal before the ITAT against this dismissal.

What were the issues?

Whether an appeal can be dismissed for non-prosecution without deciding the merits of the case.

AI-generated summary — verify with the full judgment below

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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI

Before: SHRI SHAMIM YAHYA

For Appellant: Shri Anil Thakkar, Ms. N. Hemalatha
For Respondent: Ms. N. Hemalatha

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.

3.

For this proposition, I place reliance upon following case laws:

1.

(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.

5.

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.

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