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2022 (9) TMI 870 - AT - Income TaxValidity of order of CIT u/s 250 - Addition of cash deposit in the bank account - whether the assessee was informed by his representative or not, find that the ld. NFAC/CIT(A) has dismissed the appeal by passing a non-speaking order? - HELD THAT:- The order of NFAC/CIT(A) is not in accordance with mandate of Section 250(6) - Section 250(6) of the Act mandates that the CIT(A) while deciding the appeal is required to pass order on points of determination (grounds of appeals), decision therein on and reasons for such decision. Assessee remained unrepresented before the AO as well as before the CIT(A)/NFAC, therefore, in our considered view, the assessee deserves one more opportunity to explain his case at the end of NFAC/CIT(A), therefore, all the grounds raised by the assessee in the present appeal are restored back to the file of assessing officer to pass the order afresh. The assessee is also given liberty to file all the relevant evidence, information or evidence before the assessing officer without any further delay. Needless to direct that the assessing before passing the order afresh shall grant reasonable and fair opportunity to the assessee. The assessee is also directed to be more vigilant and not to seek adjournment without any valid reason and to make compliance in time. The email address and phone number provided by the assessee, which we have mentioned in the array of parties, may be used for communication of dates of hearing by assessing officer. In the result, the grounds of appeal raised by the assessee are allowed for statistical purpose.
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