TMI Blog2016 (5) TMI 290X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee to withdraw its return of income, it is not open to the assessee in appeal to withdraw and/or the CIT(A) to dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act. - Income Tax Appeal No. 2336 of 2013 - - - Dated:- 25-4-2016 - M. S. Sanklecha And A. K. Menon, JJ. For the Appellant : Mr. S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... der records that this exercise has not been carried out by the CIT(A) and therefore the order dated 8th March, 2010 of the CIT(A) is unsustainable. Thus the impugned order dated 9th May, 2013 was quashed and set aside and appeal restored to CIT(A) for fresh disposal. 6. Mr. Suresh Kumar, the learned counsel for the Revenue in support reiterates the findings of CIT(A) in support of his submissions. 7. An appeal is filed with the CIT(A) from appealable orders listed in Section 246A of the Act. We find that the procedure in appeal before the CIT(A) and the powers of the CIT(A) are governed by Sections 250 and 251 of the Act respectively. The relevant provisions for consideration are as under: Procedure in appeal 250 (1) .... ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the Assessing Officer to make further inquiry and report the result of the same to him as found in Section 250(4) of the Act. Further Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Section 251(1)(a) and (b) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an assessment and/or penalty. Besides Explanat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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