VILAS SOMAKANT CHITNIS, MUMBAI V. INCOME TAX OFFICER, WARD 27(3)(5), MUMBAI

ITA 1626/MUM/2023

AI Insights

The case involves Vilas Somakant Chitnis, an 84-year-old senior citizen, who appealed against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi. The CIT(A) had dismissed Chitnis's appeal in-limine for non-prosecution due to a lack of response to an adjournment request. The Tribunal found that the CIT(A) was not empowered to dismiss the appeal for non-prosecution and emphasized that the appeal should be decided on its merits regardless of the assessee's absence or non-response.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 136081 (ITAT-MUMBAI)
• Duration Of Justice: 2 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 24-07-2023
• Appeal Filed By: Assessee
• Order Result: PartlyAllowed
• Bench Allotted: SMC
• Next Hearing Date: 24-07-2023
• Assessment Year: 2013-2014
• Appeal Filed On: 10-05-2023
• Other Referred Cases: CIT vs. Premkumar Arjundas Luthra (HUF), 240 Taxman 133(Bombay)
• Laws Referred To: Income Tax Act
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SUNNY KACHHWAHA
• Keywords: Set aside

Judgement Text

म ु ंबई ठ “एस एम स ” , म ु ंबई स , स सम! IN THE INCOME TAX APPELLATE TRIBUNAL MUMBAI BENCH “SMC”, MUMBAI BEFORE SHRI VIKAS AWASTHY, JUDICIAL MEMBER सं. 1626/म ु ं/2023 ( %. 2013-14) ITA NO.1626/MUM/2023(A.Y 2013-14) Vilas Somakant Chitnis, A-571,TTC Industrial Area, MIDC Mahape, Navi Mumbai – 400 701 PAN: AAEPC-3509-Q ...... ' /Appellant ब% म Vs. Income Tax Officer ,Ward -27(3)(5), Mumbai. ..... ( ) /Respondent ' * / Appellant by : Ms. Neelam Jadhav ( ) * /Respondent by : Shri Sunny Kachhwaha स ु % ई + ) / Date of hearing : 25/07/2023 ,-. + ) / Date of pronouncement : 25/07/2023 श/ ORDER This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 15/03/2023, for Assessment Year 2013-14. 2. Ms. Neelam Jadhav appearing on behalf of the assessee submitted that the CIT(A) has dismissed appeal of the assessee in-limine for non-prosecution. The assessee is a senior citizen, 84 years of age. The assessee on portal filed request letter on 10/12/2022 seeking adjournment for the next date of hearing i.e. 12/12/2022. There was no response to the adjournment request filed by the assessee till 15/03/2023. On 16/03/2023 the assessee received the 2 ITA NO.1626/MUM/2023(A.Y 2013-14) order dated 15/03/2023 dismissing appeal of the assessee for non- prosecution. The ld. Authorized Representative of the assessee submits that an opportunity may be granted to the assessee to make submissions before the CIT(A). 3. The ld. Departmental Representative supports the order of CIT(A) and prayed for dismissing appeal of the assessee. 4. Both sides heard, orders of authorities below examined. The CIT(A) has dismissed the appeal of assessee in-limine for non-prosecution. It is no more res-integra that the CIT(A) is not empowered to dismiss appeal of the assessee for non-prosecution.[Re. CIT vs. Premkumar Arjundas Luthra (HUF), 240 Taxman 133(Bombay)] The CIT(A) has to decide the appeal on merits, even if, there is no response from the assessee. The appeal is restored to CIT(A) for fresh adjudication on merits, after affording reasonable opportunity of making submissions/hearing to the assessee, in accordance with law. 5. The assessee is directed to furnish submissions in response to the notice served, positively. 6. In the result, impugned order is set aside and appeal of the assessee is allowed for statistical purpose. Order pronounced in the open Court on Tuesday the 25 th day of July, 2023. Sd/- (VIKAS AWASTHY) स /JUDICIAL MEMBER म ु ंबई/ Mumbai, 0 % ं /Dated 25/07/2023 Vm, Sr. PS (O/S) 3 ITA NO.1626/MUM/2023(A.Y 2013-14) त ल प अ े षतCopy of the Order forwarded to : 1. '/The Appellant , 2. ( ) / The Respondent. 3. ु 1) CIT 4. 2 3 ( ) % , . . ., म ु बंई/DR, ITAT, Mumbai 5. 3 45 6 7 /Guard file. BY ORDER, //True Copy// (Dy./Asstt. Registrar)/ Sr.Private Secretary ITAT, Mumbai