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Income Tax Appellate Tribunal, ALLAHABAD “SMC”
Before: SHRI ABY T. VARKEY, JM
O R D E R
PER ABY T. VARKEY, JM:
This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 01.03.2023 for AY. 2012-13.
None appeared for the assessee. However, on perusal of the grounds of appeal
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.