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Income Tax Appellate Tribunal, “SMC” BENCH, MUMBAI
Before: SHRI SHAMIM YAHYA
Date of Hearing – 31.05.2017 Date of Order -01.06.2017
O R D E R PER: SHAMIM YAHYA This is an appeal filed by the assessee against the order of CIT(A)-44, Mumbai dated 31/01/2017 in the matter of order passed u/s.143(3) r.w.s. 147 of the IT Act. 2. The following grounds have been taken by the assessee.
1. On the facts and circumstances of the case and in law, the learned Commissioner of Income Tax (Appeals) has erred in dismissing the appeal without providing proper opportunity of being heard.
2. Further without prejudice to the above, as per the facts of Shri Haresh K. Parekh the case, the learned Commissioner of Income Tax (Appeals) has erred in dismissing the appeal considering the same as delayed filed appeal, whereas the same has been filed in time.
Further without prejudice to the above, the learned assessing office has erred in re-opening of assessment u/s 147 of the Income Tax Act.
Further without prejudice to the above, as per the facts of the case, the learned Commissioner of Income Tax (Appeals) has erred in not deciding the ground of appeal
s against additions of Rs. 3,34,150/- as income from other sources and the additions of Rs. 16,708/- u/s 69C of the Income Tax Act.
3. At the outset, it is noted that the CIT(A) in this case has not passed an order on merits but has dismissed the appeal for non-prosecution. I find that it is incumbent upon the learned CIT(A) to pass an order on merits of the case and not dismiss the appeal for non-prosecution. This proposition is supported by the following case laws:-
1. CIT vs. P.A.Luthra HUF 240 Taxman 133 (Bom.)
2. CIT vs. S. Chenniappa Mudaliar 74 ITR 41 (SC)
4. In the light of the aforesaid discussion and precedent, I set aside the issue to the file of learned CIT(A). Learned CIT(A) is directed to consider the issue on merits and pass a speaking order after giving the assessee an opportunity of being heard.
5. Learned Counsel of the assessee has agreed to suo-moto appear before the learned CIT(A) within two months of this order to canvass the appeal.
In the result, this appeal filed by the assessee stands allowed for statistical purposes.
Order pronounced in the Open Court on 01.06.2017