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2015 (4) TMI 146 - AT - Income TaxDismissal of appeal - CIT(A) relied on case of CIT vs Multiplan (India) Pvt. Ltd [1991 (5) TMI 120 - ITAT DELHI-D ] and Estate of Late Tukojirao Holkar vs. CWT [1996 (3) TMI 92 - MADHYA PRADESH High Court] - Held that:- The procedure to be followed by the CIT(A) while disposing the appeals is set out in section 250 of the Income Tax Act, 1961. Dismissal of the appeal relying upon the decision of Multi Plan and Late Tukojirao Holkar vs. CWT (Supra) does not meet the statutory requirements. The impugned order does not fulfill the requirements of the Act. Notwithstanding the fact that the assessee was seeking adjournments even in those facts and circumstances the statutory duty caste upon the First Appellate Authority cannot be abdicated as the said authority is mandatorily required to decide the appeal as directed by the Statute. The impugned order accordingly is set aside and the issue is restored back to the file of the CIT(A) with the direction to decide the appeal in accordance with law. -Decided in favour of assessee for statistical purposes.
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