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The Tax PublishersITA No. 212/PUN/2020
2021 TaxPub(DT) 0917 (Pune-Trib)INCOME TAX ACT, 1961
Section 250(6)
Where the impugned ex-parte order passed by CIT(A) clearly showed that the same does not comply with the mandatory requirements of disposing of appeal of assessee by an order in writing stating therein the points for determination, the decision thereon and the reasons for the decision, matter was remitted back to him for disposing of the appeal afresh after giving the assessee a proper and sufficient opportunity of being heard.
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Appeal [CIT(A)] - Ex-parte order - No opportunity of being heard given to assessee -
Assessee filed appeal against ex-parte order passed by CIT(A) without giving proper and sufficient opportunity of being heard.Held: As per specific provisions contained in sub-section (6) of section 250, CIT(A) was required to dispose of the appeal of assessee by an order in writing stating therein the points for determination, the decision thereon and the reasons for the decision. A perusal of the impugned order passed by CIT(A) clearly shows that the same does not comply with these mandatory requirements. Thus, the impugned order passed by CIT(A) ex-parte dismissing the appeal of the assessee for non-prosecution was accordingly set aside and the matter was remitted back to him for disposing of the appeal of assessee afresh on merits in accordance with the law after giving the assessee a proper and sufficient opportunity of being heard.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2010-11
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