TMI Blog1999 (8) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessment year 1995-96. Vide impugned order, the CIT(A) has dismissed the appeal of the assessee without considering the facts and grounds raised by the assessee. The CIT(A) observed that the assessee has failed to put in an appearance on the various dates of hearing and finally when the appeal was fixed on 12-10-1998, an application of adjournment has been moved. The CIT(A) proceeded to dismiss t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e filed prior to the filing of the present appeal, were pending before the CIT(A) and have, in fact, not even been taken up for disposal. In the circumstances, taking up the appeal for assessment year 1995-96, which included common points involved in the earlier years was not proper and appropriate. The ld. counsel very fairly conceded that there has been non-compliance with the notices of hearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oints arising in the appeal, the decision of the authority thereon and the reasons for such decision. The underlying rationale of the provision is that such orders are subject to further appeal to the appellate Tribunal. Speaking order would obviously enable a party to know precise points decided in his favour or against him. Absence of the formulation of the point for decision for want of clarity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Therefore, reliance placed by the CIT(A) on Multiplan India (P.) Ltd.'s case is entirely misplaced. Similarly, the case of Estate of Late Tukojirao Holkar cited by the ld. CIT(A) is distinguishable and does not support the view taken by the CIT(A). 4. For the reasons indicated above, we hereby set aside the impugned order of the CIT(A) and direct the CIT(A) to dispose of the appeal of the asses ..... X X X X Extracts X X X X X X X X Extracts X X X X
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