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Income Tax Appellate Tribunal, “A” BENCH, CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI A. MOHAN ALANKAMONY
आदेश /O R D E R
PER N.R.S. GANESAN, JUDICIAL MEMBER:
This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals), Salem and pertains to assessment year 2007-08.
Shri S. Sridhar, the Ld.counsel for the assessee, submitted that the CIT(Appeals) dismissed the appeal for non-prosecution.
According to the Ld. counsel, the CIT(Appeals) ought to have disposed the same on merit. The Ld.counsel further submitted that there was a delay of 72 days in filing the appeal before the Tribunal.
Since there was sufficient cause, the delay may be condoned and on admission, it may be remitted back to the file of the CIT(Appeals) for consideration on merit.
We have heard the Ld. Departmental Representative also.
In fact, there is a delay of 72 days in filing the appeal. From the affidavit filed by the assessee, it appears that immediately on receiving the order of the CIT(Appeals), the same was handed over by the assessee to its Chartered Accountant for filing the appeal.
However, the Chartered Accountant failed to file the appeal. In those circumstances, this Tribunal is of the considered opinion that there was a sufficient cause for not filing the appeal before this Tribunal before the due date. Accordingly, the delay in filing the appeal is condoned and the appeal is admitted.
Now coming to the merit of the appeal, as rightly pointed out by the Ld.counsel for the assessee, the appeal was dismissed by the CIT(Appeals) for non-prosecution. The CIT(Appeals), being the first Appellate Authority is expected to dispose the appeal on merit.
The CIT(Appeals) being a senior-most and experienced officer of the Department, and well versed in income-tax matters, is expected to dispose the appeal on the basis of the material available on record. Merely because the assessee failed to appear before him, it will not empower the CIT(Appeals) to dismiss the appeal for non- prosecution. By giving one opportunity to the assessee and disposing the appeal on merit would not prejudice the interests of the assessee. Therefore, we set aside the order of the CIT(Appeals) and the entire issue is remitted back to his file for reconsideration. The CIT(Appeals) shall dispose the appeal on merit after giving reasonable opportunity to the assessee. It is made clear that if the assessee does not cooperate with CIT(Appeals) after giving a reasonable opportunity, it is open to the CIT(Appeals) to dispose of the appeal on merit on the basis of the material available on record.
With the above observation, the appeal of the assessee is allowed for statistical purposes.
Order pronounced on 3rd July, 2015 at Chennai.