SANT SHARAN UPADHYAYA,ALLAHABAD vs. ITO, WARD- 1(5), ALLAHABAD

O R D E R

PER ABY T. VARKEY, JM:

raised by the assessee especially ground no. 3, it is noted that the assessee is aggrieved by the impugned action of the Ld. CIT(A) dismissing the assessee’s appeal ex-parte, without hearing the assesse.

3. It is noted that the Ld. CIT(A) has passed the impugned order ex-parte without looking into merits of the grounds of appeal raised by the assessee. Ld. CIT(A) has made a bald statement that he is passing the appellate order on merits, But, I find in this context that he has passed the order on issues raised without discussing any relevant facts/law. Therefore, the impugned action of Ld. CIT(A) cannot be countenanced for non-application of mind and for not giving reason 2 A.Y.2012-13 Sant Sharan Updhyaya for deciding the grounds of appeal. Therefore, I am inclined to set aside the impugned order of the Ld. CIT(A) and restore the appeal back to his file with a direction to pass speaking order as stipulated u/s 250(6) of the Income Tax Act, 1961 after hearing the assessee. The assessee is directed to file written submission/relevant documents and request for hearing if he desires as per Rules. And the Ld. CIT(A) to adjudicate the grounds of appeal in accordance to law.