Re: ITAT not filed against CIT(A)

CIT(A) appeal has dismiss the Appeal on 04.01.2019 as no body has attended the appeal and Assesee has not filed the ITAT appeal—– Now question is can we go for V2V Scheme.

It is desirable to file rectification application before the CIT (A)  for restoration of appeal as the appeal was dismissed  for not attending  the matter . One has to read the order whether  the appeal was dismissed for not attending and without discussion on merits  or ex  parte on merits .  If the appeal is dismissed  on merits , it may be desirable to file an appeal  before the Appellate Tribunal with application for condonation of delay . The Tribunal may condon the delay if the reasonable cause is shown and may set aside the matter to the file of CIT (A) . Once the matter is set aside it relates  back  to the date of filing , hence the   assessee can avail the benefit of the scheme . The Commissioner (Appeals) is not empowered to dismiss an appeal for non-prosecution and is obliged to dispose of appeal on merits by passing a speaking order. This position was confirmed in the case of CIT (Central) v. Premkumar Arjundas Luthra (HUF) [2016] 240 Taxman 133 (Bom.) (HC), Swati Pawa (Ms.) v. DCIT [2019] 175 ITD 622 (Delhi.) (Trib) and HV Metal ARC (P.) Ltd. v. ACIT [2018] 173 ITD 606 (Delhi) (Trib).   One  may refer the judgement of Bombay High Court wherein the Court held that   the CIT (A) has no power to dismiss the appeal for not attending , he has to decide on merit 

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