Bhav Singh Vs ITO (ITAT Agra)
ITAT Agra held that dismissal of appeal by CIT(A) merely because the assessee did not comply with the notices issued by CIT(A), without adjudicating issues arising in the appeal on merits, is not sustainable in the eyes of law keeping in view provisions of Section 250(6).
Facts- AO made addition of Rs.18,29,000/- on account of cash deposits during the impugned assessment year by the assessee in the Savings Bank account of the assessee, by invoking provisions of Section 69A of the Act.
CIT(Appeals) dismissed the appeal of the assesseeon the grounds that the assessee is not willing to persuethe appeal. On merits also , the ld. CIT(A) dismissed the appeal of the assessee by confirming the assessment order of the AO, as no response/evidence was received from the assessee.
Conclusion- Held that CIT(A) simply dismiss the appeal merely because the assessee did not comply with the notices issued by ld. CIT(A) in limine without adjudicating issues arising in the appeal on merits , such order is not sustainable in the eyes of law keeping in view provisions of Section 250(6) , and also higher appellate authorities will be deprived to see what weighed in the mind of the ld. CIT(A) while adjudicating appeal as it will be an order passed without reasoning on the issues on merits . The appellate order of the CIT(A) is clearly in violation of section 250(6) of the Act and liable to be set aside. It is equally true that the assessee also did not complied with the notices issued by ld. CIT(A) and did not file the requisite details/documents to support his contentions. Thus, the assessee is equally responsible for its woes. Under these circumstances and fairness to both the parties, in the interest of justice, the appellate order of CIT(A) is set aside and the matter can go back to the file of ld. CIT(A) for fresh adjudication of the appeal of the assessee on merit in accordance with law after giving opportunities to both the parties.
