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2019 (6) TMI 286 - ITAT RAJKOTPower of CIT(A) to dismiss appeals ex-parte - penalty u/s 271(1)(c) - HELD THAT:- CIT(A) simply noticed the non-attendance of the assessee and thereafter dismissed the appeals for want of prosecution. It is true that the assessee failed to prosecute his appeals and to submit necessary explanation; but, again, sub-section (6) of Section 250 mandates the CIT(A) to decide the appeals on merits and not to dismiss them in default or for want of prosecution. As far as the observations of the CIT(A) that the appeals are dismissed on merits are concerned, we are of the view that no such discussion is discernible in the order of the learned CIT(A). It is just a single word for the sake of exhibiting compliance of mandate under section 250(6) of the Act. Therefore, we set aside all these orders and restore all the appeals to the file of the learned CIT(A) for fresh adjudication. CIT(A), while adjudicating these appeals, shall take into consideration the judgment in the case of B. Loganathan Vs. ITO [2019 (3) TMI 1003 - MADRAS HIGH COURT]. - Assessee's appeals are allowed for statistical purposes.
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