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2019 (4) TMI 89 - ITAT DELHIDismissal of appeal ex parte - statutory provisions for disposal of appeal u/s 250(6) - violation of principles of natural justice - HELD THAT:- In which the assessee neither attended the hearings before the Ld. CIT(A) nor filed written submissions before the CIT(A) and showed indifferent approach, leading the Ld. CIT(A) to pass ex-parte order on the ground of nonappearance of the appellant. CIT(A) erred in dismissing Assessee’s appeal on merits in a summary manner, without giving detailed reasons for her order, on various grounds of appeal before her. We further hold that the CIT(A) erred in passing a non-speaking order on each of the points which arose for her consideration and she failed in discharging the statutory obligation to state the reasons for her decision on each such points, which arose for determination in assessee’s appeal before the CIT(A). If CIT(A) passes a summary order on merits; it amounts to contraventions of statutory role of CIT(A) as prescribed U/s 250(6) and Section 251. Therefore, we set aside the impugned order dated 31.03.2016 of 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 before the Ld. CIT(A) against the aforesaid Assessment Order dated 28.03.2013.
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