TMI Blog2022 (4) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... ring fixed on 13.02.2018. We find that the order of the ld. CIT (A) is not in accordance with mandate of section 250(6) of the Income Tax Act. Section 250(6) of the Act mandates that the Ld. CIT (A) while deciding the appeal is required to pass order on points of determination (grounds of appeals), decision therein on and reasons for such decision. Therefore, considering the facts and circumstances of the case, the appeal of the assessee is restored back to the file of the ld. CIT (A) to decide all the grounds of appeal on merit in accordance with law. Appeal of the assessee is allowed for statistical purpose. - ITA Nos. 182 And 183/SRT/2018 - - - Dated:- 24-3-2022 - Shri Pawan Singh, Judicial Member And Dr. Arjun Lal Saini, Accounta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ranted. 3.4 Any other relief that your honours may deem fit may be granted. 4. The appellant craves leave to amend, alter or delete any or all of the above grounds of appeals and to add any new or additional ground of Appeal at the time of hearing. 2. Brief facts of the case are that the assessee is an individual, filed his return of income for AY 2013-14 on 19.07.2013 declaring total income of ₹ 39,71,710/-. Total income declared by assessee consists agricultural income of ₹ 35,52,180/-.The case was selected for scrutiny. The Assessing Officer while passing the assessment order asked the assessee to furnish the details of agricultural activities carried out by him during the year under consideration. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dhbai K. Patel, the Assessing Officer recorded that there are inconsistencies in their statement. On the basis of recording certain discrepancies, the Assessing Officer again issue show cause notice dated 11.03.2016, pointing out of the fact. The assessee filed its reply dated 22.03.2016 and asked for the statement of Arvidhbai K. Patel and Mukesh Bhai. The Assessing Officer rejected the demand of assessing and noted that case is getting time barred and the assessment may collect the copy of statement after making payment of copying charges and the fixed hearing on 25.03.2016. The Assessing Officer noted that none appeared on behalf of the assessee on 25.03.2016. The Assessing Officer treated the entire agriculture income as unaccounted inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring fixed on 21.12.2021. Despite service of notice, none appeared on behalf of assessee on 21.12.2021 and again today i.e. on 24.03.2021. In these circumstances, we left no option except to hear the submission of Ld. Departmental representative (DR) for revenue and to decide to appeal on the basis of material available on record. 6. The ld. Sr. DR for the Revenue submits that the assessee is habitual defaulter in not making proper compliance to the notices issued to him either by lower authorities or by this Tribunal. The assessee was given ample opportunities by the Assessing Officer but he failed to make complete compliance. Again the assessee was given three opportunity by Ld. CIT(A) as recorded in para 3.3 at page No. 10 of the orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... attending the proceedings despite service of notice or not, before the ld.CIT (A). We find that the order of the ld. CIT (A) is not in accordance with mandate of section 250(6) of the Income Tax Act. Section 250(6) of the Act mandates that the Ld. CIT (A) while deciding the appeal is required to pass order on points of determination (grounds of appeals), decision therein on and reasons for such decision. Therefore, considering the facts and circumstances of the case, the appeal of the assessee is restored back to the file of the ld. CIT (A) to decide all the grounds of appeal on merit in accordance with law. Needless to order that before passing the order the ld. CIT (A) shall grant fair opportunity of hearing to the assessee. The assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X
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