CIT(A) is expected to decide the appeal with reasons: ITAT Pune

Vijay Narayan Gaikwad Vs DCIT (ITAT Pune)

The only issue is to be decided is as to whether the CIT(A) was justified in confirming the addition made on account of payment of commission in the absence of assessee in the facts and circumstances of the case.

On perusal of statement of facts filed along with form No. 35, we note that the assessee pleaded before the CIT(A) that all the payments on account of commission were made through account payee cheques and also pleaded that the assessee is ready to produce such evidence whenever opportunity comes for the same. Therefore, it is clear that the assessee is ready to produce evidence in support of the contention regarding payment of commission and there was no opportunity for him in the first appellate proceedings. Admittedly, the CIT(A) did not dispose of the appeal on merits, but however, he disposed of the case as discussed above, ex parte of assessee. Under sub-section (6) of section 250, the CIT(A) is expected to decide the appeal with reasons determining the points thereon. As we noted above, the appeal was disposed of by the CIT(A) ex parte of assessee. We therefore, deem it proper to remand the matter to the file of the CIT(A) and the assessee is at liberty to file evidence, if any, in support of his claim.

FULL TEXT OF THE ORDER OF ITAT PUNE

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