TMI Blog2022 (5) TMI 1061X X X X Extracts X X X X X X X X Extracts X X X X ..... n 250(6) of the Act provides that the order of the Commissioner (Appeals) must contain point of determination, decision thereon and reasons for such decision. We instead of going into controversy whether the assessee was informed by his representative to whom the assessee assigned his case or not, in our view, the assessee deserved opportunity of hearing on merit. Therefore, considering all the aspects of the matter, the order of ld. CIT(A) is set aside and all the issues are restored to the file of Assessing Officer for re-determination of issues afresh. Needless to order, before passing the assessment order afresh, the Assessing Officer shall grant fair and proper opportunity of hearing to the assessee. The assessee is also directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority without bringing evidences on record. Ld. CIT(A) ought not to have confirmed the addition merely on conjectures and surmises. It be so held now. 5. Ld. CIT(A) erred in law and on facts in confirming action of AO without appreciating fact that addition was made without referring the matter to valuation officer u/s 50C(2) of the Act. Ld. CIT(A) ought to have referred the matter to the valuation officer to determine the correct value of the property. It be so held now. 6. Ld. CIT(A) erred in law and on facts in not granting exemption u/s 54F of the Act for investment made in purchase of residential house on sale of long term capital gain. 7. Levy of interest u/s 234A/234B 234C of the Act is unjustified. 8. Initiat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e occasions. The ld. CIT(A) himself recorded that the notices were returned back. The ld. AR for assessee submits that the assessee has a very good case on merit and is likely to succeed if one more opportunity is given to the assessee to contest the case on merit. The ld. CIT(A) has not adjudicated the case of merit. In the statement of fact, the assessee has explained necessary fact and claimed exemption under Section 54F of the Act for making investment in purchase of residential flat. The investment was made within the eligible period and the assessee is entitled for exemption under Section 54F of the Act. The ld. AR submits that we undertake on behalf of assessee to be more vigilant in attending the hearing before the lower authorities ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ostal authorities not served . Before us, the ld. AR of the assessee submits that the assessee is an NRI and the notice was not served him. We find that the ld. CIT(A) instead of considering the case on merit, dismissed the appeal of assessee in limine. In our view, the order passed by the ld. CIT(A) is not as per mandate of Section 250(6) of the Act. Section 250(6) of the Act provides that the order of the Commissioner (Appeals) must contain point of determination, decision thereon and reasons for such decision. We instead of going into controversy whether the assessee was informed by his representative to whom the assessee assigned his case or not, in our view, the assessee deserved opportunity of hearing on merit. Therefore, considering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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