TMI Blog2024 (4) TMI 404X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. As persuade myself to subscribe to the dismissal of the appeal by the CIT(Appeals) for non-prosecution, therefore, set-aside his order with a direction to dispose off the same on merits. CIT(Appeals) in the course of the de novo appellate proceedings shall afford a reasonable opportunity of being heard to the assessee who shall remain at a liberty to raise the additional grounds of appeal which have be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the scope of addition /adjustment given u/s. 115JB and CIT(A), NFAC has erred for confirming the same. 4. That on the fact and circumstances of the case, the honorable CIT(A) has erred for confirming the order of learned assessing officer without properly appreciating the fact of the case. 5. That, assessee reserves the right to add, amend, alter or withdraw any ground/grounds of appeal at the time of hearing. Also the assessee has raised additional grounds of appeal which reads as under: That your honour, the notice u/s 148 of the IT Act, 1961 dated 30/03/2021 for the AY 2013-14 issued by ITO, Ward 1(1), Raipur is invalid. The jurisdiction of the appellant company lies with ITO, Bhatapara and not with ITO 1(1), Raipur, who had issued the n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ovisions) and further reworked out the book profit u/s. 115JB at Rs. 26,23,092/-. 4. Aggrieved the assessee company carried the matter in appeal before the CIT(Appeals). As the assessee company despite having been afforded sufficient opportunity on two occasions had failed to participate in the proceedings before the CIT(Appeals), therefore, the latter holding a conviction that it was not interested in prosecuting the matter dismissed the appeal. 5. The assessee being aggrieved with the order of the CIT(Appeals) has carried the matter in appeal. 6. I have heard the Ld. Authorized Representatives of both the parties, perused the orders of the lower authorities and the material available on record as well as considered the judicial pronouncem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... : Rs. 8,95,534.73. Elaborating on his contention, the Ld. AR submitted that the interest charges paid to nationalized banks were not liable for deduction of tax at source as per the mandate of Section 194A(3)(a) of the Act. The Ld. AR in support of his aforesaid contention had taken me through the bifurcated details of interest paid/tax deducted at source, Page 33 of APB. As regards the balance amount of interest charges of Rs. 8,95,534/-, the Ld. AR submitted that tax at source of Rs. 1,23,843/- was deposited by the assessee on 29.04.2013, i.e. within the stipulated time period, Page 34 of APB. 9. Alternatively, the Ld. AR had assailed the validity of the jurisdiction assumed by the ITO, Ward-1(1), Raipur who had issued notice u/s. 148 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al, based on which, the order of the A.O was assailed before him, it was incumbent on the part of the CIT(Appeals) to have disposed off the appeal by way of a well-reasoned and speaking order after considering the aforesaid claim of the assessee. I am unable to concur with the manner in which the CIT(Appeals) had summarily dismissed the appeal of the assessee for want of prosecution. 12. As observed hereinabove, the CIT(Appeals) had disposed off the appeal for non-prosecution and had failed to apply his mind to the issues which did arise from the impugned order and was assailed by the assessee before him. In my considered view, once an appeal is preferred before the CIT(Appeals), it becomes obligatory on his part to dispose off the same on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... so 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 the CIT(A). Thus once an assessee files an appeal under s. 246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact w.e.f. 1st June, 2001 the power of the CIT(A) to set aside the order of the AO and restore it to the AO for passing a fresh order stands withdrawn. Therefore, it would be noticed that the powers of the CIT(A) are co-terminus with that of the AO i.e. he can do all tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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