M/S. KHAKHU ENTERPRISESS, MUMBAI V. ITO WARD-17(2)(1) , MUMBAI

ITA 431/MUM/2021

• Counselvise Citation: [2022] 105 COUNSELVISE.COM (IT) 5078 (ITAT-MUMBAI)
• Duration Of Justice: 1 year(s) 11 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2022
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2013-2014
• Appeal Filed On: 25-03-2021
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” Bench, Mumbai Before Shri SHAMIM YAHYA, ACCOUNTANT MEMBER I.T.A. No.431/Mum/2021 (Assessment Year 2013-14) Khakhu Enterprise Flat No.4, Irfan House 25, Dr.A.Nair Road Agri pada Mumbai-400 011 PAN : AAAFK2328M Vs. ITO-17(2)(1) Kautilya bhawan BKC, Bandra(E) Mumbai-400 051 (Appellant) (Respondent) Assessee by Shri Ketan Vajani Department by Ms. Usha Shrote Date of Hearing 06.04.2022 Date of Pronouncement 06 .04.2022 O R D E R Per Shamim Yahya (AM) :- This appeal by the assessee is directed against the order of learned Commissioner of Income Tax (Appeals)-28, dated 03.08.2018 and pertains to assessment year 2013-14, wherein ld.CIT(A) has basically dismissed the appeal for non-prosecution. 2. Upon hearing both the counsel and perused 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 dismiss the appeal for non-prosecution. 3. For this proposition, I place reliance upon following case laws. i. CIT vs. Premkumar Arjundas Luthra(HUF)(2017) 154 DTR (Bom) 302 ii. CIT vs. S.Chenniappa Mudaliar(1969) 74 ITR 1 (SC) ITA No.431/Mum/2021 2 4. In the present case apart from dismissing the appeal for non-prosecution, the ld.CIT(A) has reproduced the AOs observation and again drew adverse inference for nobody appeared in appeal. The order of ld.CIT(A) is at best a cryptic non speaking and non-reasoned order liable to be set aside. 5. Accordingly, in the interest of justice, I remit the issue raised in the appeal the file 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. 6. In the result, this appeal by the assessee stands allowed for statistical purposes. Pronounced in the open court on 06 .04.2022. Sd/- (SHAMIM YAHYA) ACCOUNTANT MEMBER Mumbai; Dated : 06 /04/2022 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