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2023 (1) TMI 702 - ITAT KOLKATANon-speaking order passed by the Ld. CIT(A) - Assessment was completed ex parte for non-compliance of two notices issued by the Ld. AO - addition of sale consideration of Rs 2,00,00,000/- from the sale of shares u/s 68 - HELD THAT:- From the perusal of Rule 29 of ITAT rules, we note that the said Rule provides, inter alia, “if the Income Tax Authorities have decided the case without giving sufficient opportunity to the assessee to adduce evidence either on points specified by them or not specified by them, the Tribunal, for reasons to be recorded, may allow such documents to be produced and may allow such evidence to be produced.” Provisions of sec. 250 of the Act which provides for procedure to be adopted by Ld. CIT(A) in disposing of any appeal, make such further enquiry as he thinks fit, or may direct the AO to make further enquiry and report the result of the same to the Commissioner Appeals. Further, sub-section (6) provides that Ld. CIT(A) shall pass an order in writing and shall set the points for determination, the decision thereof and the reasons for the decision. Principle governing the exercise of powers by the first appellate authority are contemplated u/s. 250 and 251 of the Act, breach of it has far reaching consequences on the administration of justice culminating into litigant approaching the higher appellate authority. We also take note of the decision of Tin Box Co. [2001 (2) TMI 13 - SUPREME COURT wherein the Hon’ble Supreme Court has directed that the assessee should be given proper opportunity during the assessment proceeding and failure to do so, the matter should be remitted back. Keeping in mind the non-speaking order passed by the Ld. CIT(A) dismissing it for non-attendance, the provisions of sections 250 and 251, the decision of Hon’ble Supreme Court in the case of Tin Box Ltd. (supra) and the petition filed under Rule 29 of the ITAT Rules along with paper book, all of which are referred and discussed above, we find it proper to remit the matter back to the file of Ld. CIT(A) to pass a speaking order on merits of the case by examining, verifying and analyzing the material placed on record. Appeal of the assessee is allowed for statistical purposes.
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