Section 250(6) Mandates Speaking Appellate Orders After Adequate Hearing: ITAT Jaipur

Advertisement Ram Borewell & Construction Company Vs ACIT (ITAT Jaipur) The ITAT Jaipur considered the assessee’s appeal against the order of the CIT(A) for Assessment Year 2011-12 arising from an assessment under Section 143(3) read with Section 254 of the Income-tax Act. The assessee, a partnership firm engaged in civil construction, challenged the ex parte dismissal of its appeal by the CIT(A) for alleged non-prosecution. The Tribunal noted that the first hearing before the CIT(A) was fixed on 31.10.2018 and the appeal was dismissed on 03.12.2018. During this period, the assess...