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Income Tax Appellate Tribunal, MUMBAI BENCHES “SMC”, MUMBAI
Before: Shri Shamim Yahya
O R D E R These are appeals filed by the assessee are directed against respective orders of learned CIT(A) for the concerned assessment years.
At the outset, it is noted that in both the appeals, it is the assessee’s plea that learned CIT(A) has passed the order without giving full and proper opportunity to the assessee of being heard.
Though none appeared on behalf of the assessee, we find that learned CIT(A) in this case has passed the order by dismissing the appeal for non- prosecution. The learned CIT(A) has not considered the assessee’s plea submitted in the statement of facts that the Assessing Officer has passed the order without giving opportunity for further hearing to the assessee. I find that it is incumbent upon the learned CIT(A) to pass the order on merits of the (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 my 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 and pass a speaking order after giving the assessee an proper opportunity of being heard.