TMI Blog2022 (9) TMI 649X X X X Extracts X X X X X X X X Extracts X X X X ..... f law the CIT(A) 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. Prem Kumar Arjundas Luthra [ 2016 (5) TMI 290 - BOMBAY HIGH COURT ] We, thus, not concurring with the dismissal of the appeal by the CIT(A) for non-prosecution, therefore, set-aside his order with a direction to dispose off the same on merits. - ITA No. 45/RPR/2020 - - - Dated:- 9-9-2022 - Shri Ravish Sood, Judicial Member And Shri Arun Khodpia, Accountant Member For the Assessee : Shri Veekaas S Sharma, CA For the Revenue : Shri P.K Mishra, CIT-DR ORDER PER RAVISH SOOD, JM: The present appeal filed by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urn of income for A.Y.2015-16 was filed on 30.03.2016 whereas, on the date of search ( i.e. on 17.01.2017), the assessment for the A.Y.2015-16 had already been completed in the eyes of law and reached to the finality as no notice u/s143(2)of the Income Tax Act had been issued upto 30.09.2016, thus, no assessment was pending for A. Y 2015-16 and there is no mention in the assessment order about any incriminating material/document found during the course of search which is related to the alleged addition of Rs.6,68,937/- for A. Y 2015-16 and in absence of this, the alleged addition is not sustainable in the eyes of law while making assessment u/s 153A for an unabated assessment, as held in Meeta Gutgutia (2018) (SC); Kurule Paper Mills (P) Lt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Les: Indexed Cost Purchase cost F.Y. 1987-88 Rs.14,616/150*1024=Rs. 99,779 Expenses F.Y.1987-88 Rs.6,50,000/150*1024= Rs.44,37,333 Rs.45,37,112 Long Term Capital Gain Rs. 4,62,888 Deduction u/s 54F Rs. 3,24,308 Income from Long Term Capital Gain Rs.1,38,579 On a perusal of the details it was observed by the A.O that the assessee a/w another co-owner, viz. Smt. Chanda Devi Agrawal had claimed to have incurred an expendit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... epresentatives of both the parties, perused the orders of the lower authorities and the material available on record. At the very outset of the hearing of the appeal it was submitted by Shri Veekas S. Sharma, Ld. Authorized Representative (for short AR ) for the assessee that as the CIT(A) for want of persecution on the part of the assessee appellant had summarily dismissed his appeal, therefore, the order passed by him was not maintainable and was liable to be set-aside on the said count itself. Our attention was drawn by the Ld. A.R to the observations of the CIT(A) as were recorded by him in his order. 7. Per contra, the Ld. Departmental Representative (for short DR ) relied on the orders of the lower authorities. 8. Having given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Bombay in the case of CIT Vs. Prem Kumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon‟ble High Court had observed as under: 8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the AO to make further inquiry and report the result of the same to him as found in Sec. 250 of the Act. Further, Sec. 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Sec. 251(1)(a) and (h) of the Act p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the impugned order before him whether or not the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act. We, thus, not concurring with the dismissal of the appeal by the CIT(A) for non-prosecution, therefore, set-aside his order with a direction to dispose off the same on merits. Needless to say, the CIT(A) shall afford a reasonable opportunity of being heard to the assessee in the course of the de novo appellate proceedings. Before parting, we may herein clarify that as the assessee by way of raising an additional ground of appeal which had been admitted by us hereinabove has also assailed before us t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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