ITA No. 44/Nag/2016. IN INCOME TAX APPELLATE TRIBUNAL, NAGPUR BENCH, NAGPUR BEFORE SHRI SHAMIM YAHYA, ACCOUNTANT MEMBER. (S.M.C.) I.T.A. No.44/Nag/2016. Assessment Year : 2014-15. M/s Bellezza (India) Pvt. Ltd., Dy. Commissioner of Income-tax Nagpur. Vs. (TDS), Circle-1, Nagpur. PAN AACCB4029M. Appellant. Respondent. Appellant by : Shri S.C. Thakar. Respondent by : Shri A.R. Ninawe. Date of Hearing : 21-09-2016 Date of Pronouncement : 22nd Sept., 2016 ORDER This appeal by assessee is directed against order of learned CIT(Appeals)-II, Nagpur dated 17-11-2015 and pertains to assessment year 2014-15. grounds of appeal read as under : 1. Learned C.I.T.(A) erred in passing Exparte Order without giving proper opportunity. 2. Learned C.I.T.(A) erred in not consider assessee s adjournment application and passed order Exparte. 3. Learned C.I.T.(A) erred in not consider assessees submission properly. 4. Learned C.I.T.(A) erred in confirming addition made by Dy. C.I.T. (TDS) amounting to Rs.13,03,623/- and interest demand of Rs.13,47,684/- 2. I have heard both counsel and perused records. I find that pursuant to assessment order , learned CIT(Appeals) has dismissed assessee s appeal primarily on ground on account of non prosecution. However, assessee s counsel has submitted that there was reasonable cause for non appearance as 2 ITA No. 44/Nag/2016. assessee sought adjournment before learned CIT(Appeals). Hence he pleaded that assessee may be granted opportunity to canvas appeal properly. Learned D.R. is heard. 3. Upon careful consideration I find that section 251 of I.T. Act dealing with powers of learned CIT(Appeals) does not provide for dismissal of appeal for non prosecution. Hon ble jurisdictional High Court does not allow even ITAT to dismiss appeals for non prosecution. Hence proper speaking order on merits is required. Moreover I note that assessee has sought adjournment which was denied by learned CIT(Appeals). I also note that there was lack of proper presentation before AO also. Hence upon careful consideration I find that interest of justice will be served if issue is remitted to file of AO. AO is directed to consider issue afresh after giving assessee opportunity of being heard. 4. In result this appeal filed by assessee sands allowed for statistical purposes. Order pronounced in Open Court on this 22nd day of Sept., 2016. Sd/- ( SHAMIM YAHYA) ACCOUNTANT MEMBER. Nagpur, Dated: 22nd Sept., 2016. 3 ITA No. 44/Nag/2016. Copy forwarded to : 1. M/s Bellezza (India) Pvt. Ltd., LG-3, Achraj Tower-II, Chhaoni Chowk, Chhindwara Road, Nagpur-13. 2. D.C.I.T.(TDS), Circle-1, Nagpur. 3. C.I.T.- (TDS), Nagpur. 4. CIT(Appeals), -II, Nagpur. 5. D.R., ITAT, Nagpur. 6. Guard File True Copy By Order Assistant Registrar, Income Tax Appellate Tribunal, Nagpur Bench, Nagpur. Wakode. M/s Bellezza (India) Pvt. Ltd. v. Dy. Commissioner of Income-tax, (TDS), Circle-1, Nagpur