SUBRAMANIAN V MELLARCODE,MUMBAI vs. CIT (A) NFAC, DELHI

Aggrieved, the assessee filed the appeal before the ld. CIT(A). The ld. CIT(A) has dismissed the appeal of the assessee for want of non- compliance to the notices issued during the course of appellate proceedings.

During the course of appellate proceedings the ld. Counsel filed paper book and submitted that order u/s 144 of the Act was completed without serving of notices upon the assessee. The ld. Counsel further submitted that during the course of appellate proceedings before the ld. CIT(A) the compliance could not be made because the assesse was expired during the course of appellate proceedings. On the other hand, ld. D.R supported the order of the assessing officer.

Heard the rival contention and perused the material on record. The ld. CIT(A) has not adjudicated the issue on merit but the appeal was dismissed for want of non-compliance. Regarding not making compliance before the lower authorities, the ld. Counsel submitted that during the course of assessment proceedings before the AO, no notice of hearing was served upon the assessee. Thereafter at the time of appellate proceedings before the ld. CIT(A) the assessee was expired on 18.11.2002 before the completion of appellate proceedings and the ld. CIT(A) has passed the appeal order on 06.01.2023. 6. After considering the above facts and circumstances we have also perused the provision of Sec. 250(6) of the Act which contemplates that the ld. CIT(A) would determine the point in dispute and record reason of such point in support of his conclusion for adjudicating the issue in appeal on merit. However, the ld. CIT(A) has dismissed the appeal for P a g e | 3 Subramanian V. Mellarcode Vs. CIT(A) NFAC want of non-prosecution. Therefore, we restore this case to the file of ld. CIT(A) for adjudicating afresh on merit as contemplated u/s 250(6) of the Act after giving more opportunity to the assessee. Accordingly, the appeal of the assesse is allowed for statistical purposes.

In the result, the appeal of the assessee is allowed for statistical purpose. Order pronounced in the open court on 12.05.2023 (Kuldip Singh) (Amarjit Singh) Judicial Member Accountant Member Place: Mumbai Date 12.05.2023 Rohit: PS