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Income Tax Appellate Tribunal, MUMBAI BENCHES “F”, MUMBAI
Before: Shri Shamim Yahya, AM & Shri Sandeep Gosain, JM
O R D E R This appeal by the assessee is directed against order of learned CIT(A) dated 29.02.2016 and pertains to assessment year 2004-2005.
In this case the learned CIT(A) has dismissed the appeal for non- prosecution. Assessee has filed a petition for adjournment before us as the quantum appeal is pending for adjudication. However, since the learned CIT(A) has not passed any order on merits, we have rejected the said petition by the assessee.
Upon careful consideration, we find that learned CIT(A) in this case should have passed an order on the merits of the case and should not have dismissed the appeal for non-prosecution. For this proposition, we rely upon following case laws:-
. M/s.GLB Finvest Pvt. Ltd. (i) CIT v. T.A.Luthara HUF 240 Taxman 133 (Bombay) (ii) CIT v. S.Chenniappa Mudaliar [(1969) 74 ITR 41 (SC)] 4. In view of the aforesaid precedents, in our considered opinion the issue raised in the appeal needs to be remitted to the file of learned CIT(A). The learned CIT(A) shall consider the issue afresh after giving the assessee an opportunity of being heard and accordingly pass an order on the merits of the case.
In the result, this appeal filed by the assessee stands allowed for statistical purposes.