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2016 (5) TMI 290 - BOMBAY HIGH COURT

2016 (5) TMI 290 - BOMBAY HIGH COURT - TMI - Power of CIT(A) to dismiss the appeal of the assessee for non-prosecution of the appeal - Held that:- CIT(A) is obliged to dispose of the appeal on merits. In fact with effect from 1st June, 2001 the power of the CIT(A) to set aside the order of the Assessing Officer and restore it to the Assessing Officer for passing a fresh order stands withdrawn. Therefore, it would be noticed that the powers of the CIT(A) is coterminus with that of the Assessing O .....

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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. Suresh Kumar i/v. Vipul Bajpayee For the Respondent : None ORDER P. C. 1. This Appeal under Section 260A .....

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n-prosecution of the appeal? 3. For the Assessment year 2006-07, the Assessing Officer by order dated 8th March, 2010 imposed a penalty upon the respondent-assessee under Section 271(1)(c) of the Act. 4. Being aggrieved, the respondent-assessee challenged the order dated 8th March, 2010 before the Commissioner of Income Tax (Appeals) (CIT(A)). At the hearing before the CIT(A), as none appeared for hearing in support the CIT(A) dismissed the respondent-assessee's appeal for non prosecution. 5 .....

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inable. 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 respectivel .....

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for determination, the decision thereon and the reason for the decision. (6A) …..... (7) …..... Powers of the Commissioner (Appeals) Section 251(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers - (a) - in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment. (aa) ….... (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhanc .....

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the Commissioner(Appeals) by the appellant. 8. From 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 determinat .....

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