Case Law Details
Ashish Dham Vs DCIT (ITAT Delhi)
Conclusion:
CIT(A) erred in dismissing assessee’s appeal and passing a non-speaking order on each of the points which arose for his consideration, therefore, CIT(A) was directed to pass denovo order as per law, in accordance with Sections 250 and 251 for fresh disposal of appeal filed by assessee.
Held:
Assessee filed appeal before CIT(A) against additions made by AO. However, assessee did not comply with hearing notices issued by CIT(A). As assessee did not appear before CIT(A), CIT(A) concluded that assessee was not interested in prosecuting his case and he dismissed assessee’s appeal. The additions made by AO were confirmed. It was held CIT(A) erred in dismissing assessee’s appeal on merits in a summary manner, without giving detailed reasons for his order, on various grounds of appeal before him. CIT(A) also erred in passing a non-speaking order on each of the points which arose for his consideration and he failed in discharging the statutory obligation to state the reasons for his decision on each such points, which arose for determination in assessee’s appeal before CIT(A). Therefore, the impugned order was set aside and CIT(A) was directed to pass denovo order as per law, in accordance with Sections 250 and 251 for fresh disposal of appeal filed by assessee.
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