CIT(A) Should Adjudicate Grounds Raised in Ex-Parte Order: ITAT Kolkata

Suryadeo Prasad Vs ITO (ITAT Kolkata) In this respect, we note that Section 250(6) casts a duty on the Ld. CIT(A) to pass an order in appeal which should state the points for determination and the decision as well as the reason for arriving at such decision. In the present case before us, even though the assessee had made its submissions along relating to non-receipt of the notice from the Ld. AO, but no finding has been given whether the cash deposit was out of the sale proceeds or otherwise as proper compliance could not be made before him by the assessee for the reasons mentioned. We furthe...