TMI Blog2022 (5) TMI 1346X X X X Extracts X X X X X X X X Extracts X X X X ..... ismiss the appeal on account of non-prosecution of the same by the assessee. In fact, a perusal of Sec.251(1)(a) and (b), as well as the Explanation‟ to Sec.251(2) of the Act, reveals, that the CIT(A) remains under a statutory obligation to apply his mind to all the issues which arises from the impugned order before him. As per mandate of law, the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. Our aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas (HUF) [ 2016 (5) TMI 290 - BOMBAY HIGH COURT] We, thus, not being persuaded to subscribe to the dismissal of the appeal by the CIT(Appeals) for non-prosecution, the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee s claim for deduction u/s.54F of the Act qua the expenditure of Rs.9,73,800/- which was stated to have been incurred towards cost of interior work that was after purchase of a new residential house, its income was determined at Rs.1,07,18,940/-. 3. Aggrieved, the assessee carried the matter in appeal before the CIT(Appeals). Observing, that the assessee despite having been put to notice had neither participated in the appellate proceedings nor placed on record any written submissions, the CIT(Appeals) dismissed the appeal for non-prosecution on the part of the assessee. 4. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal before us. As observed by us hereinabove, the CIT(Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in Sec. 250 of the Act. Further, Sec. 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. Sec. 251(1)(a) and (h) 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 Explanation to sub-s. (2) of s. 251 of the Act also makes it clear that while considering the appeal, the CIT(A) would be entitled to consider and decide any issue arising in the proceedings before him in appeal filed for its consideration, even if the issue is not raised by the appellant in its appeal before th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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