PER VIKAS AWASTHY, JM This appeal by assessee is directed against the order of Commissioner of Income Tax (Appeals), Pune-5 dated 30.10.2017 for the assessment year 2009- 10.
2. Shri Abhay Avchat appearing on behalf of the assessee submitted at the outset that the Commissioner of Income Tax (Appeals) decided the appeal of ITA No.155/PUN/2018 A.Y.2009-10 the assessee in ex-parte proceeding. The ld. AR for the assessee did appear on two earlier dates, however, on the date of final hearing, ld. AR could not appear, hence, appeal of the assessee was dismissed for non-prosecution.
3. Both sides heard. Orders of the Authorities below perused. A perusal of the impugned order shows that the Commissioner of Income Tax (Appeals) has dismissed the appeal of assessee for non prosecution by following the order of Delhi Bench of the Tribunal in the case of CIT Vs. M/s. Multiplan India Pvt. Ltd. reported as 38 ITD 320 (Del.). It is a well settled position that the Commissioner of Income Tax (Appeals) has no power to dismiss the appeal for want of prosecution. The Commissioner of Income Tax (Appeals) is duty-bound to decide the appeal on merits. Accordingly, the impugned order is set aside and appeal of the assessee is restored back to the file of Commissioner of Income Tax (Appeals) for adjudication of the grounds raised in First Appeal by the assessee on merits. Needless to say, the Commissioner of Income Tax (Appeals) before deciding the appeal of the assessee on merits shall grant sufficient opportunity of hearing to the assessee, in accordance with law.
4. In the result, the impugned order is set aside and appeal of the assessee is allowed for statistical purpose in the terms aforesaid. Order pronounced on Monday the 26 th day of November, 2018. Sd/- ( /VIKAS AWASTHY) /JUDICIAL MEMBER / Pune; ! / Dated : 26 th November, 2018. SB ITA No.155/PUN/2018 A.Y.2009-10 % & ( ) / Copy of the Order forwarded to :
1. / The Appellant.
2. / The Respondent.
3. The CIT (Appeals), Pune-5, Pune.
4. The Pr. CIT, Pune-4, Pune.
5. % (, (, - ,, / DR, ITAT, SMC Bench, Pune.
6. / / Guard File. // True Copy // / BY ORDER, ( /Private Secretary (, / ITAT, Pune.
Pramesh H. Aurora,, Pune v. Income-tax Officer, Ward - 2(2),, Pune
Pramesh H. Aurora,, Pune v. Income-tax Officer, Ward - 2(2),, Pune
(Income Tax Appellate Tribunal, Pune)
Income Tax Appeal No. 155/Pun/2018 | 26-11-2018
Advocate List
Bench
- SHRI VIKAS AWASTHY, JUDICIAL MEMBER
Eq Citations
- LQ/ITAT/2018/20571
Head Note
TAXATION LAW — Appeal before Commissioner of Income Tax (Appeals) — Dismissal of appeal for want of prosecution — Impropriety — Held, Commissioner of Income Tax (Appeals) has no power to dismiss the appeal for want of prosecution — Commissioner of Income Tax (Appeals) is duty-bound to decide the appeal on merits — Accordingly, impugned order set aside and appeal of assessee restored back to file of Commissioner of Income Tax (Appeals) for adjudication of grounds raised in First Appeal by assessee on merits — Commissioner of Income Tax (Appeals) before deciding the appeal of assessee on merits shall grant sufficient opportunity of hearing to the assessee, in accordance with law — Income Tax Act, 1961, Ss. 249 and 253
