IMPERIAL CONSULTANTS & SECURITIES LTD.(FOR AND ON BEHALF OF KARTHIK FINANCIAL SERVICES LTD, MERGED ENTITY), , MUMBAI V. CIT(A)-12, MUMBAI

ITA 1694/MUM/2020

• Counselvise Citation: [2021] 104 COUNSELVISE.COM (IT) 6504 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 4 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-12-2021
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2010-2011
• Appeal Filed On: 23-07-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ABHIRAMA KARTHIKEYAN
• Keywords: Opportunity of being heard
• Section: 13

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri Shamim Yahya, Accountant Member I.T.A. No. 1694/Mum/2020 (Assessment Year 2010-11) Imperial Consultants And Securities Limited (For and On behalf of Karthik Financial Services Limited, Merged Entity) 202, United Business Park Wagle Industrial Estate Thane-400 605 PAN : AAACG4413G Vs. DCIT-5(2) Room No.22, 3 rd Floor Mittal Court-22, NarimanPoint Mumbai-400 021 (Appellant) (Respondent) Assessee by None Department by Shri Abhirama Karthikeyan Date of Hearing 13.12.2021 Date of Pronouncement 13.12.2021 O R D E R Per Shri Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-12 dated 22.01.2020 and pertains to assessment year 2010-11. Wherein Ld.CIT(A) has dismissed the appeal for non- prosecution. 2. Upon hearing Ld. DR and perusing the records, I find that it is incumbent upon the Ld.CIT(A) to pass an order on the merits of the case and not dismissed the appeal for non-prosecution. 3. For this proposition, I place reliance upon following case laws. ITA No.1694/M/2020 2 i. CIT vs Premkumar Arjundas Luthra(HUF) (2017) 154 DTR (Bom) 302 ii. CIT vs S Chenniappa Mudaliar (1969) 74 ITR (SC) 4. Accordingly, in the interest of justice, I remit the issue raised in the appeal of the Ld.CIT(A). Ld.CIT(A) is directed to consider the issue afresh and pass an order on the merits of the case after giving the assessee proper opportunity of being heard. 5. In the result, this appeal by the assessee stands allowed for statistical purposes. Pronounced in the open court on 13 .12.2021 Sd/- (SHAMIM YAHYA) ACCOUNTANT MEMBER Mumbai; Dated : 13 /12/2021 Thirumalesh, Sr.PS Copy of the Order forwarded to : 1. The Appellant 2. The Respondent 3. The CIT(A) 4. CIT 5. DR, ITAT, Mumbai 6. Guard File. BY ORDER, //True Copy// (Assistant Registrar) ITAT, Mumbai