Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2019 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2019 (6) TMI 1701 - AT - Income TaxCIT(A) passed ex parte order - Mandation for CIT-A to give speaking order in writing giving reasons for reaching to the conclusion - HELD THAT:- We found that on all three occasions, the assessee has requested for adjournment and the same was granted. The reasons for adjournment appear to be reasonable and justified. It is also clear from the order of the ld. CIT(A) that within two months from the first date fixed for hearing, he decided the appeal by dismissing the same. Even final opportunity was not given by the ld. CIT(A) asking the assessee for passing ex parte order in case of non-compliance. We found that since the assessee was collecting details and preparing the submissions, adjournment were sought by him. It is also not a case of complete noncompliance. We also found that even the ld. CIT(A) has not adjudicated the grounds raised by the assessee on merits. As per provisions of Section 250(6) - CIT(A) is required to pass a speaking order in writing giving reasons for reaching to the conclusion - order passed by the ld. CIT(A) are not in terms of Section 250(6) of the Act. Therefore, in the substantial interest of justice, we set aside the ex parte order of the ld. CIT(A) and restore the matter back to the file of the ld. CIT(A) for deciding the issue afresh on merits - Appeal of the assessee is allowed for statistical purposes only.
|