M/S PACIFIC PLASTIC INDUSTRIES,MUMBAI vs. ITO, WARD-23(2)(7), MUMBAI

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ITA 4486/MUM/2023Status: DisposedITAT Mumbai08 May 2024AY 2017-18Bench: Shri Vikas Awasthy (Judicial Member), Shri Amarjit Singh ( (Accountant Member)1 pages

In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.

AI SummaryAllowed

What did the Tribunal hold?

The CIT(A) cannot dismiss an appeal for non-prosecution and is obligated to decide the appeal on merits. The impugned order is set aside.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) for non-prosecution. The CIT(A) has an obligation to decide the appeal on merits, not dismiss it for non-prosecution.

What were the issues?

Whether the CIT(A) can dismiss an appeal for non-prosecution? Whether the appeal should be decided on merits?

Which sections of the Income-tax Act were involved?

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, Mumbai “SMC” Bench, Mumbai.

Before: Shri Vikas Awasthy (JM) & Shri Amarjit Singh (AM)

For Appellant: Shri Prashant Ghumare for Ms. Dinkle Hariya
For Respondent: Shri Shri Krishna Kumar
Hearing: 08.05.2024Pronounced: 08.05.2024

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 9.10.2023, for Assessment Year 2017-18.

2.

A perusal of appeal file shows that the CIT(A) in an ex-parte proceedings has dismissed the appeal of the assessee in limine for non- prosecution. It is no more res integra that the CIT(A) cannot dismiss the appeal for non-prosecution. The CIT(A) is under obligation to decide the appeal on merits. Considering the settled legal position, the impugned order is set aside and the appeal is restored to CIT(A) for fresh adjudication on merits, in accordance with law after affording reasonable opportunity of hearing/making submissions to the assessee.

3.

In the result, appeal of the assessee is allowed for statistical purposes.

Order pronounced in the open court on Wednesday the 8th Day of May, 2024.

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