Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2023 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2023 (6) TMI 44 - AT - Income TaxDismissal of the appeal by the CIT(Appeals) for non-prosecution - assessee was selected for scrutiny assessment u/s. 143(2) - HELD THAT:- 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. As per mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. See case of CIT Vs. Premkumar Arjundas Luthra (HUF) [2016 (5) TMI 290 - BOMBAY HIGH COURT] Unable to persuade to subscribe to the dismissal of the appeal by the CIT(Appeals) for non-prosecution. As is discernible from the order of the CIT(Appeals), he had not uttered a word about the merits of the case and had summarily dismissed the appeal holding a conviction that as the assessee appellant had failed to participate in the proceedings before him, therefore, it could be inferred that it was not interested in pursuing the appeal. Unable to fathom the approach adopted by the CIT(Appeals) for disposing off the assessee’s appeal. Accordingly,set-aside the order of the CIT(Appeals), and restore the matter to his file for disposing off the same on merits - Appeal filed by the assessee is allowed for statistical purposes.
|