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TMI Blog2022 (9) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal afresh, after giving due opportunity of hearing to the assessee to present his case on merits. However, in the instant case we have also noted that despite several opportunities, the assessee neither caused appearance before Ld. CIT(Appeals) and for which assessee has not been able to produce any convincing reason. Respectfully following the decision of Shri Vipul V. Dhakan [ 2022 (5) TMI 1455 - ITAT RAJKOT] cited by the assessee before us, and in the interests of justice we are setting this matter back to the file of the Ld. CIT(Appeals) subject to the condition that the assessee shall deposit cost of ₹ 1,000/- with the Department within 60 days from receipt of this order. - ITA No. 451/Rjt/2018 - - - Dated:- 21-9- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t chargeable upto 13-3-2003 i.e. date of order passed U/s. 143(3) r.w.s 147 of the Act holding that order passed U/s. 143(3) r.w.s 254 of the Act is regular assessment. The CIT(A) be directed to recalculate interest U/s. 234B of the Act till 13-3-2003. 5. Without prejudice, no adequate, sufficient and reasonable opportunity has been provided while passing rectification order. The order needs annulment. 6. Without prejudice, no adequate, sufficient and reasonable opportunity has been provided at the time of assessment stage. The order needs annulment. 7. Without prejudice, no adequate, sufficient and reasonable opportunity has been provided at the time of appellate stage. The order needs annulment. 8. The last hea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssee as under. Sr. No. Date of notice Date fixed for hearing Remarks 1. 26/04/2018 11/05/2018 No one attended adjournment not filed 2. 16/05/2018 05/06/2018 No one attended adjournment not filed 3. 06/06/2018 22/06/2018 No one attended adjournment not filed 4. 25/06/2018 10/07/2018 No one attended adjournment not file ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 in the impugned order u/s 154 has justified the charging of interest u/s 234B. The assessee on other hand has failed to show how the charging of interest is incorrect. .The ground of appeal is therefore rejected on merits as well. 4. For statistical purpose, the appeal of the assessee is to be treated as dismissed. 4. The assessee is in appeal before us against the order of Ld. CIT(Appeals). The counsel for the assessee submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 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 taxmann.com 548 (Delhi - Trib.) has held that Commissioner (Appeals) cannot dismiss assessee's appeal in limine for non-prosecution without deciding same on merits through an order in writing, stating points of determination in appeal, decision thereon and reason for decision. It would be also useful to reproduce the decision of Rajkot bench in the case of Shri Vipul V. Dhakan in ITA number 180/Rjt/2018 dated 31-05-2022 , on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee to present his case on merits. However, in the instant case we have also noted that despite several opportunities, the assessee neither caused appearance before Ld. CIT(Appeals) and for which assessee has not been able to produce any convincing reason. Therefore, respectfully following the decision of Shri Vipul V. Dhakan in ITA number 180/Rjt/2018 dated 31-05-2022 cited by the assessee before us, and in the interests of justice we are setting this matter back to the file of the Ld. CIT(Appeals) subject to the condition that the assessee shall deposit cost of ₹ 1,000/- with the Department within 60 days from receipt of this order. Accordingly, the case is being set aside to the file of the Ld. CIT(Appeals) with the above direc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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