RIZWANA FAROOQUE,KOLKATA vs. I.T.O., WARD - 32(2), KOLKATA, KOLKATA

The grounds of appeal raised by the assessee read as under:- (1) For that the Ld. CIT (Appeal) was not justified in dismissing the appeal of the assessee by passing an ex-parte order without providing any reasonable opportunity of hearing.

(2) For that the ld. CIT(A) ought to have deleted the addition of Rs.22,06,500/- made by the AO on account of unexplained money u/s 69A of the Act.

We have heard the rival contentions and gone through the record carefully. We find that the ld. 1st Appellate Authority has dismissed the appeal of the assessee for want of prosecution without adjudicating the issues on merit. From the record, we find that the assessee has submitted through affidavit dated 06.04.2023 that he was undergoing some medical treatment and, therefore, was unable to appear before the ld. CIT(Appeals) and requested to send back the matter to the file of ld. CIT(Appeals) for fresh adjudication. Sub-section (6) of section 250 contemplates that ld. CIT(Appeals) would determine the points in dispute and thereafter records the reasons in support of his conclusion on those points. A perusal of the order of ld. CIT(Appeals) would reveal that it is a non-speaking order, which does not deal with any of the issues agitated in the grounds of appeal before CIT(A) or Assessment Year: 2017-2018 Rizwana Farooque issues taken up in the assessment order. Therefore, we allow this appeal for statistical purposes, set aside the impugned order of ld. CIT(Appeals) and restore the issues to the file of ld. CIT(Appeals) for fresh adjudication.