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2019 (1) TMI 297 - AT - Income TaxAddition u/s 69 on account of cash deposit in bank account - CIT(A) in his aforesaid impugned order has not disposed off various grounds of appeal through a speaking order on merits - Held that:- CIT(A) erred in dismissing Assessee’s appeal on merits in a summary manner, without giving detailed reasons for his order, on various grounds of appeal before him. CIT(A) erred in passing a non-speaking order on each of the points which arose for his consideration and he failed in discharging the statutory obligation to state the reasons for his decision on each such points, which arose for determination in assessee’s appeal before the Ld. CIT(A). Therefore, we set aside the impugned order of Ld. CIT(A); and we direct the Ld. CIT(A) to pass denovo order as per law, in accordance with Sections 250 and 251 of I.T. Act, for fresh disposal of appeal filed by the Assessee - Assessee’s appeal is treated as partly allowed for statistical purposes.
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