Jayant Oil Products P.Ltd, Mumbai vs Assessee
- CitationITA No. 2455/Mum/2013
Ratio decidendi
The rule this decision rests on
The first appellate authority has no power to dismiss an appeal on merits merely because no one appears for the assessee; it must dispose of the appeal on its merits in accordance with law, and where it has instead dismissed for non-appearance, the matter is to be restored to it for fresh consideration on merits after giving the assessee a reasonable opportunity of being heard.
Written by Miss Lucy from the judgment below, not taken from a headnote.
Judgment
As delivered
M/s. Jayant Oil Products P. Ltd. Income Tax Officer 5(2)(2) 5A, Manek, 11-L.D. Ruparel Vs. Àayakar Bhavan, M.K. Road Marg, Mumbai 400006 Mumbai 400020 PAN - AAACJ2717J Appellant Respondent
Appellant by: None Respondent by: Shri S.D. Srivastava
Date of Hearing: 27.04.2015 Date of Pronouncement: 27.04.2015
ORDER
Per D. Manmohan, V.P.
This appeal, filed at the instance of the assessee-company, is directed against the order passed by CIT(A)-9, Mumbai and it pertains to A.Y. 2009-10.
2. At the outset it may be noticed that the CIT(A) dismissed the appeal following the decision of the Hon'ble Bombay High Court in the case of M/s. Chemipol vs. Union of India in Central Excise Appeal No. 62 of 2009 and also the decisions of the ITAT in the case of CIT vs. Multiplan India (P) Ltd., reported in 38 ITD 320 (Del) on the ground that none appeared on behalf of the assessee.
3. We have heard the learned D.R. in this regard and carefully perused the record. With regard to the power of the first Appellate Authority to dismiss the appeal for non-appearance the ITAT has been consistently taking a view that even when no one appears it is the duty of the first Appellate Authority to dispose of the appeal on merits rather than dismissing the appeal for non-appearance. Similar view was taken by one of us (wherein the Vice President is a party) in the case of Raja Enterprises (ITA Nos. 351 to 354/Mds/2015 dated 21.04.2015) wherein the Chennai Bench 2 ITA No. 2455/Mum/2013 M/s. Jayant Poil Products P. Ltd.
observed that the CIT(A) has no power to dispose of an appeal for non- appearance. Consistent with the view taken therein, in the interest of substantial justice we set aside the order of the CIT(A) and direct him to reconsider the matter on merits, in accordance with law. Needless to observe that the assessee shall be given a reasonable opportunity of hearing.
4. In the result, the appeal filed by the assessee is allowed.
Order pronounced in the open court on 27th April, 2015.
Sd/- Sd/- (Rajendra) (D. Manmohan) Accountant Member Vice President
Mumbai, Dated: 27th April, 2015
Copy to:
1. The Appellant 2. The Respondent 3. The CIT(A) - 9, Mumbai 4. The CIT- 5, Mumbai City 5. The DR, "J" Bench, ITAT, Mumbai
By Order
//True Copy// Assistant Registrar ITAT, Mumbai Benches, Mumbai n.p.
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