TMI Blog2021 (5) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... here is a clear violation of principle of natural justice. Moreover, the ld. CIT(Appeals) as per the provisions of sub-section (6) of section 250 was required to dispose of the appeal of the assessee vide an order in writing stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order passed by the ld. CIT(Appeals) does not comply with these requirements. We, therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte dismissing the appeal of the assessee for non-prosecution and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... section 143(3) vide an order dated 11.12.2017, the total income of the assessee was determined by the Assessing Officer at ₹ 42,48,781/- after making addition, inter alia, on account of interest income amounting to ₹ 43,93,116/- by treating the same as undisclosed income of the assessee. 4. Against the order passed by the Assessing Officer under section 143(3) of the Act, an appeal was preferred by the assessee before the ld. CIT(Appeals) and since there was no compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time to time, the ld. CIT(Appeals) dismissed the appeal of the assessee for non-prosecution vide his appellate order dated 03.04.2019 passed ex-parte. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stating the points for determination, the decision thereon and the reasons for the decision. It is observed that the impugned order passed by the ld. CIT(Appeals) does not comply with these requirements. We, therefore, consider it fair and proper and in the interest of justice to set aside the impugned order passed by the ld. CIT(Appeals) ex-parte dismissing the appeal of the assessee for non-prosecution and remit the matter back to him for disposing of the appeal of the assessee afresh on merit in accordance with law after giving proper and sufficient opportunity of being heard to the assessee and by passing a well reasoned and well discussed order. 6. In the result, the appeal of the assessee is treated as allowed for statistical purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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