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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.
It has been argued by the learned A.R. that the CIT(A) has given only one opportunity and thereafter dismissed the appeal without going into the merits of the case. He placed on record the decision of the Hon'ble Bombay High Court in the case of Premkumar Arjundas Luthra dated 25th April, 2016 (297 ITR 614) in support of the proposition that law does not empower the CIT(A) to dismiss an appeal for non prosecution.
I have considered the rival submissions and found that after giving only one opportunity the CIT(A) has dismissed the appeal. He has also not discussed the issue on merits whereas, as per provisions of sub-section (6) of Section 250 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.
2 ITA 4543/Mum/2017 M/s. Culture Company India Pvt. Ltd. 4. In view of the above discussion I set aside the order of the CIT(A) and restore the matter back to file of the CIT(A) for deciding afresh on merits after giving opportunity of hearing to the assessee.
In the result, the appeal filed by the assessee is allowed for statistical purposes Order pronounced in the open court on 26th October, 2017.