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TMI Blog2023 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... has assailed the impugned order on the following grounds of appeal before me: "1. That the Order of the Hon. Commissioner of Income tax (Appeals) of is bad in law and facts. 2. That the order of the Hon. CIT(Appeals) is arbitrary, under presumption & surmises & is unjustified. 3. On the facts and circumstances of the case and in law the Commissioner of Income tax (Appeals) erred in disallowing a portion of land development expenditure on the so-called ground of absence of supporting documents even as documentary evidences in the form of bills, muster rolls etc. were produced and recorded during the course of in-depth scrutiny. The Appellant prays that the addition of Rs.5,00,000/-as per the Order of AO and confirmed by CIT(Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that were produced before him in support of purchase of murram, sand, gitti, JCB/Tractor payment etc. were self-made. Also, the A.O was not inspired with the half page computer printed vouchers which were produced before him. Elaborating on the contents of the aforesaid vouchers it was observed by the A.O that the assessee had only referred to item, quantity and the amount of expenditure therein involved but had not mentioned about the name and address, date, signature or seal of the suppliers. Apart from that, it was observed by him that some of the vouchers were unverifiable in nature. It was further observed by him that the assessee had not maintained the labour payment register. It was noticed by him that the assessee in order to suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r deduction of development charges. Accordingly, the A.O vide his order passed u/s. 143(3) of the Act dated 08.03.2016 determined the income of the assessee at Rs.6,10,890/-. 5. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals). Ostensibly, the assessee despite sufficient opportunities had failed to participate in the course of proceedings before the CIT(Appeals), details of which are culled out as under: Sr. No. Date of notice issued Date of compliance Remarks Notices sent to the mail-ids 1. 03.01.2021 15.01.2021 No response from the appellant [email protected] [email protected] ( as from 35 and as per last return filed) 2. 18.12.2021 004.01.2022 No response from the appellant itereturnjdp@gmai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ins 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. The aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas Luthra (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon'ble jurisdictional 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 re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the s. 251(1)(a) and (b) and Explanation to Sec. 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise 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." 8. On a perusal of the observations of the CIT(Appeals) in the backdrop of the aforesaid settled position of law, I am unable to persuade myself to subscribe to the dismissal of the appeal by the CIT(Appeals) for non-prosecution. As is discernible from the order of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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