Boppana Ashok Kumar Vs ITO (ITAT Visakhapatnam)
ITAT Vishakhapatnam held that dismissal of appeal by CIT(A) merely on account of non-prosecution by the assessee without disposing off on merits is not justifiable. Accordingly, order set aside and matter restored to CIT(A) for fresh adjudication.
Facts- During the course of assessment proceedings, AO observed that the assessee had disclosed gross agricultural income of Rs.28,44,127/- in his return of income for the year under consideration. However, AO observed that the assessee had not mentioned about any expenses incurred against the earning of agricultural income. AO observed that the assessee could not provide the details of the parties to whom the agriculture produce was sold by him. Accordingly, AO re-characterized the agricultural income of Rs. 28.44 lacs (approx.) disclosed by the assessee as his income from other sources.
CIT(A) dismissed the appeal due to non-participation of the assessee. Being aggrieved, the present appeal is filed.
Conclusion- In our considered view, once an appeal is preferred before the CIT(Appeals), it becomes obligatory on his part to dispose off the same on merits and it is not open for him to summarily dismiss the appeal on account of non-prosecution of the same by the assessee.
