2021 (3) TMI 1385

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... HARY, JM Aggrieved by the order dated 23.9.2019 in Appeal No. 372/2018- 19 passed by the Ld. Commissioner of Income Tax (Appeals)-1, New Delhi ("Ld. CIT(A)") in the case of M/s. Aggarwal Multy Speciality Hospital Ltd. (the assessee) for the assessment year 2016-17, assessee preferred this appeal. 2. It could be seen from the records that assessee has filed return of income declaring loss of Rs. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in support of the grounds of appeal. Ld. CIT(A) therefore, dismissed the appeal and confirmed the addition on the ground that the decision of the Hon'ble Madhya Pradesh High Court in the case of a state of late Tukojirao Holkar vs. CWT (1997) 223 ITR 480 which says that if the party at whose instance the proceedings are initiated fails to appear at the hearing, or fails in taking steps for prepara .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... section 246A of the Act, it is not open for the Ld. CIT(A) to dismiss the appeal in limine without any reasons being assigned on the points from for a determination. According to us, therefore, the dismissal of appeal by Ld. CIT(A) in limine is incorrect because the impugned order does not render any assistance to us to appreciate the contentions of the assessee on merits. Further such an order do .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X