TaxTMI 
TaxTMI 
2022 (9) TMI 1237
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....sued by the Hon. Bombay High Court which specifically provides that Law does not empower the CIT(A) to dismiss the appeal on account of non prosecution of appeal by the assessee and has thus also erred in not showing utmost regards towards the Hon. Bombay High Court. The order needs cancellation. 2. The Ld. CIT(A) has erred in not following the statutory provisions of section 250(6) of the IT Act, 1961 and passing a vague and non specify order against the mandatory provisions of the statute and has thus totally shown disregards towards the same. The order needs cancellation. 3. The grounds of appeal mentioned hereunder are without prejudice to one another. 4. The Ld. CIT(A) grievously erred on facts as also in law....
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....natural justice. The appeal order thus pass is erroneous needs cancellation. 9. The appellant craves leave to add/alter/amend and/or substitute any or all ground of appeal before the actual hearing takes place." 3. The brief facts of the case are that the assessee filed appeal before Ld. CIT(Appeals) Rajkot against the order by the AO passed under section 154 of the act dated 12-03-2012 charging interest under section 234B of the Act. The Ld. CIT(Appeals) vide order dated 10-11-2014 dismissed the appeal of the assessee on the ground that in spite of granting several adjournments, there is no compliance whatsoever from the assessee. This only shows that the assessee has no interest in pursuing the appeal filed, and accordingly th....
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....nable hearing of the reference, this court is not bound to answer the reference. (iii) In the case of CIT Vs. Multiplan India Pvt. Ltd. 38 ITD 320 (Del). The appeal filed by the revenue before the Tribunal which was fixed hearing but on the date of hearing nobody represented the revenue applicant, nor any communication for adjournment received. There was no communication or information as to why revenue choose to remain absent on that date. The Tribunal on the basis of inherent power treated the appeal filed by the revenue as un-admitted in view of Rule 19 of the Appellate Tribunal Rules, 1963. Coming to the merits of the case I find that the only grievance of assessee is that interest u/s 234B has been incorrectly charged. The AO ....
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....al on record. In the case of Premkumar Arjundas Luthra (HUF) [2016] 69 taxmann.com 407 (Bombay), the Mumbai High Court has held that Commissioner(Appeals) is required to apply his mind to all issues which arise from impugned order before him whether or not same had been raised by appellant before him. Further, law does not empower Commissioner (Appeals) to dismiss appeal for non-prosecution (non-appearance). The Delhi the case of Ms. Swati Pawa [2019] 103 taxmann.com 300 (Delhi - Trib.) has held that in terms of section 250, Commissioner (Appeals) is not empowered to dismiss appeal for non-prosecution and is obliged to dispose of appeal on merits by passing a speaking order. The Delhi Tribunal in the case of Pawan Kumar Singhal [2019] 108 t....