TMI Blog2021 (3) TMI 1385X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the addition HELD THAT:- It appears to us that in the reliance placed by the Ld. CIT(A) in the case of Estate of late Tukojirao [ 1996 (3) TMI 92 - MADHYA PRADESH HIGH COURT] is a misplaced one. Impugned order is not in compliance with the requirement of section 250 (6) which obliges the CIT(A) to dispose of an appeal in writing, after stating the points for a determination and then rendered a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Appeal of the assessee is allowed for statistical purpose. - ITA No. 9062/Del/2019 - - - Dated:- 22-3-2021 - Anil Chaturvedi, Accountant Member And Shri K. Narasimha Chary, Judicial Member For the Assessee : None. For the Department : Shri Vijay Kumar Kataria, Sr. DR. ORDER PER K. NARASIMHA CHARY, JM Aggrieved by the order dated 23.9.2019 in Appeal No. 372/2018- 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Rs. 18,85,268/- on account of undisclosed income of the assessee u/s 68 of the I.T. Act. 3. During the assessment proceedings, various notices u/s 250 of the Act were issued. Despite issuance of various fixation notices the assessee neither attended the appellate proceedings nor submitted any written statement/paper book in support of the grounds of appeal. Ld. CIT(A) therefore, dismissed th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and then rendered a decision on each of the points which arises for consideration with the reasons in support. Further under section 251 (1) (a) and (b) of the Act, Ld. CIT(A) has the power to confirm, reduce, enhance or annul and assessment and/or penalty. It is, therefore, clear that once the assessee filed an appeal under section 246A of the Act, it is not open for the Ld. CIT(A) to dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X
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