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TMI Blog2025 (5) TMI 92X X X X Extracts X X X X X X X X Extracts X X X X ..... 14 raised by the appellant before the NFAC. 2. That on the facts and in the circumstances of the case, the NFAC erred in not directing the Assessing Officer to compute the tax liability of the appellant as per the provisions of section 115BAA of the Act. 3. That on the facts and in the circumstances of the case, the NFAC erred in not directing the Assessing Officer to determine the capital gains chargeable to income-tax as per the revised computation furnished by the appellant during the course of assessment proceedings. 4. a) That on the facts and in the circumstances of the case, the NFAC erred in not directing the Assessing Officer to allow depreciation as per the revised computation of depreciation furnished by the appellant during the course of assessment proceedings. b) That on the facts and in the circumstances of the case, the NFAC erred in not appreciating that the claim of depreciation is mandatory as per the provisions of section 32 of the Art. 5. That on the facts and in the circumstances of the case, the NFAC erred in not directing the Assessing Officer to consider total income at Rs. 10,33,47,450 in the Computation Sheet issued along with the impugned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Loss. The total income as per the aforesaid assessment order was determined at Rs. 10,33,47,450. However, the total income was inadvertently considered at Rs. 10,33,48,516 in the Computation Sheet issued along with the aforesaid assessment order. During the course of the assessment proceedings, the assessee vide its letters dated 23 December 2021, 13 September 2022 and 16 September 2022 prayed before the Ld. AO that the appellant had inadvertently committed certain errors in its revised return of income furnished on 25 March 2021 and accordingly, the assessee prayed that the modified computation of income furnished during the course of assessment proceedings vide letter dated 16 September 2022 may be considered before passing the final assessment order. However, the Ld. AO passed the assessment order without considering the claims made by the assessee. Further, the Ld. AO erred in dealing with only one of the several claims/issues raised by the appellant and rejected the said claim arbitrarily relying on the decision of the Hon'ble Supreme Court in the case of Goetz (India) Ltd [284 ITR 323]. The assessee had opted to be governed by the provisions of section 115BAA of the Act ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ons 5 and 40(a)(i) and Section 40(a)(ii) r.w.s. 28(i) of the Act on pages 27 to 41 and he has finally concluded on Page 41 that "these grounds of appeal are accordingly, allowed and the addition made by the Ld. AO on this account is hereby, deleted" and the appeal is allowed. 6. In this respect, we note that Section 250(6) casts a duty on the Ld. CIT(A) to pass an order in appeal which should state the points for determination and a decision as well as the reason for arriving at such decision. The provisions of section 250(6) are reproduced as under: "250(6) - The order of 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." In the present case before us, even though the assessee had made its submissions along with supporting documents before the Ld. AO which are on record, compliance has not been made by the Ld. CIT(A) by not mentioning the reasons after examining the assessment records while disposing of the appeal nor the grounds of appeal raised before him have been decided. Though, the Ld. CIT(A) allowed the appeal but he has neither adjudicated upon vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d with the CIT(A) from appealable orders listed in Section 246A of the Act. We find that the procedure in appeal before the CIT(A) and the powers of the CIT(A) are governed by Sections 250 and 251 of the Act respectively. The relevant provisions for consideration are as under:- 'Procedure in appeal 250 (1).................. (2) ........................ (3) ........................ (4) The Commissioner (Appeals) 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). (5) .................. (6) The order of 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. (6A) .................. (7) .................. Powers of the Commissioner (Appeals) "Section 251(1) In disposing of an appeal, the Commissioner (Appeals) shall have the following powers - (a) in an appeal against an order of assessment, he may confirm, reduce, enhance or annul the assessment. (aa) .................. (b) in an a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment by allowing the assessee to withdraw its return of income, it is not open to the assessee in appeal to withdraw and/or the CIT(A) to dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is amply clear from the Section 251(1)(a) and (b) and Explanation to Section 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been raised by the appellant before him. Accordingly, the law does not empower the CIT(A) to dismiss the appeal for non-prosecution as is evident from the provisions of the Act. 8. Accordingly, as the Ld. CIT(A) has not deliberated upon nor decided the various grounds of appeal raised before him, we find it appropriate to set aside the impugned order of the Ld. CIT(A) and remit the matter back to the file of Ld. CIT(A) for disposal of all the grounds raised by the assessee on merits by passing a speaking order de novo. Needless to say, the assessee shall be given a reasonable opportunity of being heard to make any further submission it wants to make in support of its grounds of appeal. Accordingly, all the grounds taken by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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