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2021 (3) TMI 1385 - AT - Income TaxEx-parte order passed by CIT - Addition u/s 68 - Despite issuance of various fixation notices the assessee neither attended the appellate proceedings nor submitted any written statement/paper book in support of the grounds of appeal, CIT(A) therefore, dismissed the appeal and confirmed the addition HELD THAT:- It appears to us that in the reliance placed by the Ld. CIT(A) in the case of Estate of late Tukojirao [1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] is a misplaced one. Impugned order is not in compliance with the requirement of section 250 (6) which obliges the CIT(A) to dispose of an appeal in writing, after stating the points for a determination and then rendered a decision on each of the points which arises for consideration with the reasons in support. Further under section 251 (1) (a) and (b) of the Act, Ld. CIT(A) has the power to confirm, reduce, enhance or annul and assessment and/or penalty. It is, therefore, clear that once the assessee filed an appeal under section 246A of the Act, it is not open for the Ld. CIT(A) to dismiss the appeal in limine without any reasons being assigned on the points from for a determination. According to us, therefore, the dismissal of appeal by Ld. CIT(A) in limine is incorrect because the impugned order does not render any assistance to us to appreciate the contentions of the assessee on merits. Further such an order does not render any assistance to us to appreciate the contentions of the assessee on merits. Appeal of the assessee is allowed for statistical purpose.
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