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| The Tax Publishers2021 TaxPub(DT) 0348 (Del-Trib) INCOME TAX ACT, 1961
Section 250(6)
Where CIT(A) had not given any categorical finding on merit of the case, therefore, it would be appropriate to give an opportunity of hearing to the assessee before CIT(A), thus, matter was remanded back to CIT(A) to be decided on merits and needless to say, assessee be given opportunity of hearing by following principles of natural justice.
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Appeal [CIT(A)] - Ex parte order - CIT(A) dismissed appeal on the ground of non-prosecution of appeal - Adequate opportunity of being heard to assessee
Assessee was engaged in the business of manufacturing and trading of audio, video products. AO passed assessment order under section 143(3) thereby assessing the income of assessee. Being aggrieved by the assessment order, assessee filed appeal before CIT(A), who dismissed the appeal of assessee and had not given any categorical finding on merits of the case and dismissed the appeal on the ground of non-prosecution of appeal. Held: From the perusal of the order of CIT(A), it can be seen that he had not given any categorical finding on merit of the case. Therefore, it would be appropriate to give an opportunity of hearing to assessee before the CIT(A). Hence, matter was remanded back to CIT(A) to be decided on merit and needless to say, assessee be given opportunity of hearing by following principles of natural justice.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2012-13
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