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TMI Blog2025 (5) TMI 1415X X X X Extracts X X X X X X X X Extracts X X X X ..... (1)(i) of the Act on 06.02.2018 requiring him to file return of income within the due date prescribed in the notice, to which, the appellant did not comply, leading to passing of order of assessment on 11.12.2019 determining the income of the assessee at Rs. 2,47,65,369/-. Feeling aggrieved and dissatisfied by the order of assessment, the appellant herein preferred an appeal before the Commissioner of Income-Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi (for short the "CIT (Appeal)") under Section 246A of the Act. However, despite notices dated 25.01.2021, 04.11.2022, 15.11.2022 and 29.11.2022, the appellant did not appear to support the appeal, as a result of which, final order has been passed by the CIT (Appeal) on 14.12.2022, whereby the appeal of the appellant has been dismissed. Against the order dated 14.12.2022, the appellant preferred an appeal before the Income Tax Appellate Tribunal, Raipur Bench, Raipur (fort short the "ITAT") and the ITAT by the impugned order dated 18.09.2023 dismissed the appeal of the appellant and upheld the order of the CIT (Appeal). Hence, this appeal has been filed by the appellant under Section 260A of the Act. 3. Mr. Shishir Dix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [Joint Commissioner (Appeals) or the Commissioner (Appeals)] shall have the power to adjourn the hearing of the appeal from time to time. (4) The [***] [Joint Commissioner (Appeals) or 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 [***] [Joint Commissioner (Appeals) or the Commissioner (Appeals)]. (5) The [***] [Joint Commissioner (Appeals) or the Commissioner (Appeals)] may, at the hearing of an appeal, allow the appellant to go into any ground of appeal not specified in the grounds of appeal, if the [***][ Joint Commissioner (Appeals) or 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 the [***] [Joint Commissioner (Appeals) or 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. A Perusal of Section 254(4) of the Act would show that the Commissioner (Appeals) is obliged to make an inquiry be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner (Appeals) or the Commissioner (Appeals)].-(1) In disposing of an appeal, the [***] 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***; [Provided that where such appeal is against an order of assessment made under section 144, he may set aside the assessment and refer the case back to the Assessing Officer for making a fresh assessment;] [(aa) in an appeal against the order of assessment in respect of which the proceeding before the Settlement Commission abates under section 245HA, he may, after taking into consideration all the material and other information produced by the assessee before, or the results of the inquiry held or evidence recorded by, the Settlement Commission, in the course of the proceeding before it and such other material as may be brought on his record, confirm, reduce, enhance or annul the assessment;] (b) in an appeal against an order imposing a penalty, he may confirm or cancel such order or vary it so as either to enhance or to reduce the penalty; (c) in any other case, he may pass such orders in the appeal as he thinks fit. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(Appeals) is obliged to dispose of the appeal on merits. In fact with effect from 1st June, 2001 the power of the CIT(Appeals) to set aside the order of the Assessing Officer and restore it to the Assessing Officer for passing a fresh order stands withdrawn. Therefore, it would be noticed that the powers of the CIT(Appeals) is co-terminus with that of the Assessing Officer, i.e., he can do all that Assessing Officer could do. Therefore just as it is not open to the Assessing Officer to not complete the 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(Appeals) 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(Appeals) 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(Appeals) to dismiss the appeal for non ..... X X X X Extracts X X X X X X X X Extracts X X X X
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