9911796707
TMI Blog2024 (6) TMI 1191X X X X Extracts X X X X X X X X Extracts X X X X ..... ) of the Income-tax Act, 1961 (hereinafter referred to as the "Act"), dated 04.12.2019 for AY 2017-18. 2. Grounds taken by the assessee are as under: "1. For that the order of the Ld. CIT (A) is arbitrary, illegal and bad in law. 2. For that the Ld. CIT (A) erred in deciding the appeal ex parte without allowing the appellant any proper and reasonable opportunity of being heard. 3. For that the order passed by the Ld. CIT (A) is bad in law since the ld. CIT (A) has not decided the issues ground wise in respect of the grounds raised by the appellant in the Memo of Appeal. 4. For that the Ld. CIT (A) is bad in law since the order passed is not any speaking order nor the C.I.T(A) has looked into the assessment records and relevant m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be modified and the assessee be given relief prayed for. 12. For that the-appellant craves leave to arid, alter or withdraw any ground/s of appeal on or before hearing of the appeal." 3. There is a brief delay of nine days in filing the present appeal for which an affidavit is placed on record by one of the directors of the assessee explaining the reason for the delay caused in filing the appeal. From the perusal of the same, we find it appropriate to condone the delay and admit the appeal for its adjudication. 4. Brief facts of the case are that assessee filed its return of income on 02.02.2018 reporting total income of Rs.3,35,690/-. Case of the assessee was taken for complete scrutiny under CASS for which statutory notices were is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before us to remit the matter back to the file of Ld. CIT (A) to decide the grounds raised before him meritoriously after considering the submissions of the assessee for which he gave an assurance that all the relevant and necessary documents along with explanations shall be furnished in support of the claim of the assessee. On confrontation of all these submissions by the Ld. Counsel to the Ld. Sr. DR, nothing objectionable was placed before us. 6. Before we accept the plea made by the Ld. Counsel to remit the matter back to the file of Ld. CIT (A), we would like to note that Ld. CIT (A) is required to dispose the appeal in accordance with the provisions contained in section 250 of the Act. We also find that no effective cognizance of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e against such enhancement or reduction. Explanation - In disposing of an appeal, the Commissioner (Appeals) may consider and decide any matter arising out of the proceedings in which the order appealed against was passed, notwithstanding that such matter was not raised before the Commissioner (Appeals) by the appellant." 7. Section 250 of the Act provides for procedure to be adopted and disposing of the appeal by the Ld. CIT (A). Sub-section (4) of section 250 of the Act provides that the Ld. CIT (A) may, before disposing of any appeal, make such further inquiry as he thinks fit, or may direct the Assessing officer to make further inquiry and report the result of the same to the Commissioner (Appeals). Further, sub-section (6) provide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty Commissioner (Appeals)]11 or, as the case may be, the Commissioner (Appeals)] is satisfied that the omission of that ground from the form of appeal was not wilful or unreasonable. (6) The order of the12 Deputy Commissioner (Appeals)]13 or, as the case may be, the Commissioner (Appeals)] disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. (7) On the disposal of the appeal, the14 Deputy Commissioner (Appeals)]15 or, as the case may be, the Commissioner (Appeals)] shall communicate the order passed by him to the assessee and to the16 Chief Commissioner or Commissioner]. 8. Principles governing the exercise of powers by the First Appellate Au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the merits of the case so as to limit the appellate procedure before the Ld. CIT (A). The observations herein made by us in remanding the matter back to the file of Ld. CIT (A) will not impair or injure the case of the Revenue nor will it cause any prejudice to the defense/explanation of the assessee. Accordingly, we set aside the impugned order of the Ld. CIT (A) and restore the matter back to the file of the Ld. CIT (A) to decide afresh after affording reasonable opportunity of being heard to the assessee and the assessee is directed to be diligent in the appellate proceedings.
10. In the result, the appeal of assessee is allowed for statistical purpose.
Order is pronounced in the open court on 15th January, 2024. X X X X Extracts X X X X X X X X Extracts X X X X
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