Income Tax Appellate Tribunal - Mumbai
Devang C. Goradia, Mumbai vs Dcit Rg 20(2), Mumbai on 16 May, 2017
आयकर अपील य अ धकरण, मंब ु ई यायपीठ 'SMC', मंबु ई ।
IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCHES "SMC", MUMBAI Before Shri Shamim Yahya, Accountant Member ITA No.1270/Mum/2017 : Asst.Year 2011-2012 Shri Devang C.Goradia The Dy.Commissioner of Income-tax 604, Homeland CHS, Lokhandwala बनाम/ Range 20(2) Complex, 3rd Cross Lane Vs. Mumbai. Andheri (West), Mumbai - 400 053.
PAN : AACPG2205P.
(अपीलाथ /Appellant) ( यथ /Respondent) अपीलाथ क ओर से /Appellant by : Ms.Heena Sheth यथ क ओर से /Respondent by : Shri B.Satyanarayana Raju सन ु वाई क तार ख / घोषणा क तार ख / Date of Hearing : 16.05.2017 Date of Pronouncement : 16.05.2017 आदे श / O R D E R This appeal by the assessee is directed against order of learned CIT(A) dated 23.11.2016 and pertains to assessment year 2011-12.
2. At the outset, in this case, the assessee has raised the ground that the learned CIT(A) has erred in dismissing the appeal for non-prosecution and not passing an order on merits of the case.
3. In this case it is noted that the learned CIT(A) has not passed an order on merits of the case but has dismissed the appeal for non-prosecution. In this regard it is noted that the Hon'ble Bombay High Court in the case of CIT v. T.A.Luthara HUF 240 Taxman 133 has held that learned CIT(A) has no power to dismiss appeal for non-prosecution. It is incumbent upon him to pass an order on merits of the case. Similarly the Hon'ble Apex Court in the case of CIT v. S.Chenniappa Mudaliar [(1969) 74 ITR 41 (SC)] has held that 2 ITA No.1270/Mum/2017. Shri Devang C.Goradia the Appellate Tribunal cannot dismiss for default but has to give speaking order on merits.
4. Accordingly, in the background of the aforesaid precedents, the issue raised in this appeal are remitted to the file of learned CIT(A). The learned CIT(A) is directed to pass a speaking order on merits of the case after giving the assessee adequate opportunity of being heard.
5. In the result, this appeal filed by the assessee stands allowed for statistical purposes.
Order pronounced on this 16th day of May, 2017.
Sd/-
(Shamim Yahya) लेखा सद य सद य / ACCOUNTANT MEMBER मुंबई Mumbai; दनांक Dated : 16th May, 2017. Devdas* आदे श क त ल प अ े षत/Copy of the Order forwarded to :
1. अपीलाथ / The Appellant
2. यथ / The Respondent.
3. आयकर आयु त(अपील) / The CIT, Mumbai.
4. आयकर आयु त / CIT(A)-31, Mumbai
5. वभागीय त न ध, आयकर अपील य अ धकरण, मुंबई / DR, ITAT, Mumbai
6. गाड फाईल / Guard file.
आदे शानुसार/ BY ORDER, स या पत त //True Copy// उप/सहायक पंजीकार (Dy./Asstt. Registrar) आयकर अपील य अ धकरण, मुंबई / ITAT, Mumbai