M. KRISHNA G,NAIDU,SOLAPUR vs. INCOME-TAX OFFICER, WARD - 2(2), SOLAPUR

This is an appeal filed by the assessee directed against the order of learned Commissioner of Income Tax – (Appeals) – 7, Pune, (hereinafter referred as “ld.CIT”) dated 05.12.2017 passed u/s 271(1)(c) of the Income Tax Act (hereinafter referred as “the Act”) for the assessment year 2007-08.

When the appeal was called on none appeared on behalf of the assessee.

On perusal of the order of ld.CIT(A), it is clear that the ld.CIT(A) had dismissed the appeal for non-prosecution without going into the merits of the issue in the appeal.

We have heard the ld.D.R. The approach of the ld.CIT(A) is contrary to the settled position of law and that even in the case of non-prosecution, the appeal cannot be dismissed in limine without going into the merits of the case. Therefore, the matter is restored back to the file of ld.CIT(A) to decide the issue in appeal on merits in accordance with the law.

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