HITESH R. SHAH,MUMBAI vs. ITO 25(2)(1), MUMBAI

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ITA 3331/MUM/2017Status: DisposedITAT Mumbai03 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 case was remitted back to the CIT(A) for fresh consideration.

What were the facts?

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

What were the issues?

Whether an appeal can be dismissed for non-prosecution without deciding on merits, and if the ITAT can direct the lower appellate authority to decide on merits.

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(2)Show list

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Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI

Before: Shri Shamim Yahya

For Appellant: Shri Virag Shah, Shri Ms.Hemalatha
For Respondent: Shri Ms.Hemalatha
Hearing: 30.08.2017Pronounced: 03.10.2017

O R D E R This is an appeal by the assessee against order of learned CIT(A) dated 10.03.2017 pertaining to assessment year 2011-2012, wherein learned CIT(A) has dismissed the appeal for non-prosecution.

2.

Upon hearing both the Counsel 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 dismissed the appeal for non-prosecution. For this proposition, I place reliance upon following case laws. (1) CIT v. T.A.Luthara HUF [(2016) 240 Taxman 133 (Bom.)] (2) CIT v. S.Chenniappa Mudaliar [(1969) 74 ITR 41 (SC)]

3.

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.

4.

Learned Counsel of the assessee has also given an undertaking that he shall appear before the learned CIT(A) suo moto within two months of this order to canvass the appeal.

5.

In the result, this appeal filed by the assessee stands allowed for statistical purposes.

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