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Income Tax Appellate Tribunal, SMC Bench, Mumbai
Before: Shri R.C. Sharma
O R D E R Per R.C. Sharma, A.M. This is an appeal filed by the assessee against the ex-parte order of the CIT(A) for A.Y. 2012-13.
I have heard the rival contentions and found that by passing ex- parte order the CIT(A) has dismissed the appeal. Further, he has not deliberated on the merits of the issue. Only by stating that the assessee is not interested in disposal of the appeal he has dismissed the appeal, whereas, as per provisions of sub-section (6) of Section 25o the order of the CIT(A) should be in writing and shall state the points for determination, the decision thereon and the reasons for the decision.
In view of the above discussion I set aside the order of the CIT(A) and restore the matter back to the CIT(A) for deciding afresh on merits after
2 ITA 4530/Mum/2017 M/s. M/s. Parshaw Marketing (I)Pvt. Ltd. giving opportunity of hearing to the assessee. Our view is supported by the decision of Hon'ble Bombay High Court in the case of Premkumar Arjundas Luthra 297 ITR 614.
In the result, the appeal filed by the assessee is allowed for statistical purposes.
Order pronounced in the open court on 26th October, 2017.