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 further note that in Ajji Basha Vs. CIT (2019) 111 taxmann.com 348 (Madras) it has been held that a speaking order on merits with reasons and findings is to be passed by Commissioner (Appeals) on basis of ground raised in assessee’s appeal; he cannot dispose assessee’s appeal merely by holding that Assessing Officer’s order is a self-speaking order which requires no interference.
FULL TEXT OF THE ORDER OF ITAT KOLKATA
This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2017-18 dated 31.01.2023, which has been passed against the assessment order u/s 144 of the Act, dated 30.10.2019.
