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TMI Blog2024 (7) TMI 1425X X X X Extracts X X X X X X X X Extracts X X X X ..... CIT(Appeals), it becomes obligatory on his part to dispose off the same on merit and it is not open for him to summarily dismiss the appeal on account of non-prosecution of the same by the assessee. In fact, a perusal of Sec.251(1)(a) and (b), as well as the Explanation to Sec.251(2) of the Act reveals that the CIT(A) remains 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 Premkumar Arjundas Luthra (HUF) [ 2016 (5) TMI 290 - BOMBAY HIGH COURT ] Thus, not being able to persuade to subscribe to the dismissal of the appeal by the CIT(Appeals) for non-prosecution, therefore, set-aside his order with a direction to dispose off the same on merits. CIT(Appeals) shall in the course of the de-novo appellate proceedings afford a reasonable opportunity of being heard to the assessee who shall remain at liberty to substantiate his claim on the basis of documentary evidence, if any. Appeal filed by the assessee is allowed for statistical purposes. - Shri Ravi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 44AD of the Act, thus, adopted the former as the income of the assessee and made an addition of Rs. 4,79,694/- [ Rs. 8,67,645/- (-) Rs. 3,87,951/-]. Accordingly, the A.O vide his order passed u/s. 147 r.w.s. 144 of the Act dated 29.09.2021 assessed the income of the assessee at Rs. 8,81,000/-. 4. Aggrieved the assessee carried the matter in appeal before the CIT(Appeals) but without success. As the assessee despite having been afforded four opportunities had failed to participate in the proceedings before the first appellate authority, therefore, the latter was constrained to dismiss the appeal for want of prosecution. For the sake of clarity, the observations of the CIT(Appeals) are culled out as under: 2.1 During the appellate proceeding, the appellant was given an opportunity of being heard to furnish explanation in respect of grounds of appeal raised, on the date fixed for 26.02.2024 the appellant has sought an adjournment and further an opportunity was granted but appellant failed to comply. However, there was no response. 3. From the above, it is clear that sufficient opportunities of being heard were allowed to the appellant, but there was no response. 3.1 In the appellate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o depart from the view taken by the two High Courts, reference must be made to Sunderlal vs. Nandramdas AIR 1958 MP 260, where it was observed that though the Act does not give any power of dismissal, it is axiomatic that no Court or Tribunal is supposed to continue a proceeding before it when the party who has moved it has not appeared nor cared to remain present. The dismissal, therefore, is an inheren4ower, which every Tribunal possesses. This was approved in Dr. P. NalllaTharnpy vs. Shankar (1984(Supp)SCC63). In New India Assurance vs. Srinivasan(2000) 3 SCC 242, it was held that every Court or Judicial body or authority, which has a duty to decide a lis between two parties, inherently possesses the power to dismiss a case in default. Where a case is called up for hearing and the party is not present, the Court or Judicial or Quasi-judicial Body is under no obligation to keep the matter pending before it or to pursue the matter on behalf of the complainant who had instituted the proceedings. That is not a function of the Court or for that matter of a judicial or quasi-judicial body. In the absence of the complainant, therefore, the Court will be well within the jurisdiction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcumstances, invoke the inherent powers vested therein. These powers are embedded with certain inherent obligations also. One of such obligations is that the appellant must not be deprived of being heard. Therefore, the easiest way for appellant in this case was to furnish the written submission in support of grounds of appeal along with credible supporting evidences. But instead, the appellant in this case not only chose to ignore the date of hearing but even did not furnish any submissions /evidences. 3.8 Considering the above discussion and facts, it is clear that the assessee is not pursuing his case on merits. The assessee has categorically failed in discharging its onus to prove the expenses claimed are as per the provision of I.T.Act and nondisclosure of interest earned during the year. In pursuance of its appeal the assessee did not file any documents in support of the claim that why the addition/disallowances of Rs. 4,79,694/- and Rs. 13,359/- respectively are not sustainable. Based on these observations the appeal filed by the appellant is dismissed as not maintainable. In effect, the appeal is dismissed. 5. The assessee being aggrieved with the order of the CIT(Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ee before him. I am unable to persuade myself to accept the manner in which the appeal of the assessee has been disposed off by the CIT(Appeals). In my considered view, once an appeal is preferred before the CIT(Appeals), it becomes obligatory on his part to dispose off the same on merit and it is not open for him to summarily dismiss the appeal on account of non-prosecution of the same by the assessee. In fact, a perusal of Sec.251(1)(a) and (b), as well as the Explanation to Sec.251(2) of the Act reveals that the CIT(A) remains 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 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 think ..... X X X X Extracts X X X X X X X X Extracts X X X X
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