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TMI Blog2024 (6) TMI 980X X X X Extracts X X X X X X X X Extracts X X X X ..... e appeal on Ex-parte basis without appreciating Adjournment Application on Medical Ground of the Counsel being "Total Knee Replacement Surgery" with supporting medical documents submitted on 18.12.2023 which is also mentioned in the Order of the Ld. C.I.T.(A). 2. The Ld. C.I.T.(A) erred on facts and in law in not deciding the appeal on Merits by passing speaking order without appreciating that Ld. CIT(A) is not empowered to dismiss the appeal for non - prosecution. 3. The Ld. C.I.T.(A) failed to appreciate that Ld. A. O. wrongly added Rs. 26,32,067.00 being difference between Sale consideration and Stamp Value without appreciating that Flats sold during the year had been allotted at Agreed Rate to Flat Buyers in earlier year much befo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2,067/- made by ld. A. O. who had made the addition on the basis of Chart reproduced in Assessment Order without considering each Registered Sale Deed, Date of allotment and Payments made through cheque before 01.04.2014 by the Flat Buyers towards the booking of Flat and Date of applicability of Circle Rate in the year of allotment. 7. The Ld. C.I.T.(A) erred on facts and in law in upholding the addition of Rs. 3,82,500.00, by disallowing excess Interest of 6% out of 18% paid on Unsecured Loans which were used solely and exclusively for the purpose of business as per business needs. 8. The Ld. CIT (A) erred on facts and in law in upholding the incorrect finding of Ld. A. O. that Unsecured Loan has been received from the related partie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ready reference, the findings recorded by the ld. CIT(A), NFAC at para 4 of his order are reproduced as under: "4. Findings:- The appellant were issued notices on 09.02.2021, and 29.11.2023 to 21.11.2023, submit its response, only adjournments was requested on 28.11.2023 and 08.12.2023. Further on 10.12.2023 notice was again issued to the appellant [vide DIN No. ITBA/NFAC/F/APL_1/ 202324/1058620493(1)] to submit its response by 18.12.2023, in which it was specifically mentioned that "Please refer to this office notice dated 09.02.2021, 21.11.2023 and 29.11.2023. It is observed that, compliance was to be made to this office notice by you on 08.12.2023, but however the same was ignored and another long adjournment has been asked by you. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is further appeal before us. 5. During the course of hearing, the ld. A.R. of the assessee has invited our attention to the order of the ld. CIT(A) with the contention that the ld. CIT(A) has passed ex-parte order without affording proper opportunity of being heard to the assessee. He has further contended that on the last date of hearing before the ld. CIT(A), NFAC, i.e., on 18.12.2023, the ld. counsel for the assessee had moved an application for short adjournment on medical ground, with supporting medical documents. However, the ld. CIT(A), NFAC rejected the application for adjournment and dismissed the appeal of the assessee ex-parte qua the assessee. The ld. counsel for the assessee, placing reliance on the order of the ITAT Delhi Ben ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er stating the points for determination and to then pass an order on each of the points which arose for consideration; and the Commissioner (Appeals) was further obliged to state the reason for his/her decision on each such points which arose for determination. The Commissioner (Appeals) is duty-bound to dispose of the appeal through a speaking order on merits, on all the points which arose for determination in the appellate proceedings, including on all the grounds of appeal. Moreover, the perusal of section 251(1)(a) and (b) and further the perusal of Explanation of section 251(2) shows that the Commissioner (Appeals) is required to apply his/her mind to all the issues which arise from the impugned order before him/her, whether or not the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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