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2022 (5) TMI 1346 - AT - Income TaxPowers of the Commissioner (Appeals) in dismissing the appeal - Disallowance u/s.54F - proportionate expenditure further incurred after purchase of new house to make it habitable - CIT(Appeals) dismissed the appeal for non-prosecution on the part of the assessee - HELD THAT:- We are unable to persuade ourselves to accept the manner in which the appeal of the assessee has been disposed off by the CIT(Appeals). In our considered view, once an appeal is preferred before the CIT(Appeals), it becomes obligatory on his part to dispose off the same on merit and it is not open for him to summarily dismiss the appeal on account of non-prosecution of the same by the assessee. In fact, a perusal of Sec.251(1)(a) and (b), as well as the “Explanation‟ to Sec.251(2) of the Act, reveals, that the CIT(A) remains under a statutory obligation to apply his mind to all the issues which arises from the impugned order before him. As per mandate of law, the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. Our aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas (HUF) [2016 (5) TMI 290 - BOMBAY HIGH COURT] We, thus, not being persuaded to subscribe to the dismissal of the appeal by the CIT(Appeals) for non-prosecution, therefore, set-aside his order with a direction to dispose off the same on merits. Assessee appeal allowed for statistical purposes.
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