MEDECUBE HEALTHCARE INDIA PRIVATE LIMITED,GURGOAN vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, GURGOAN

Per Contra, the Learned DR relied upon the orders passed by both lower authorities.

After hearing rival submissions and carefully scanned the materials available on record, we find considerable cogency in the submissions on behalf of the appellant that the issues in this case have not been discussed on merit after due consideration of appellants submissions. From bare perusal of record, it reveals that in the appellate proceedings, the appellant made submissions before the Learned CIT on 05-11-2019, 14-04-2022, 27-06-2022 and 14-07-2022 but in the impugned order, there is no any single whisper regarding submissions of appellant, whereas the first appellate authority ought to discuss the same. As per section 250(6) of the Act, the Learned CIT was under legal obligation to state the points for determination, the decision thereon and the reason for the decision while

Therefore, keeping in view, the element of natural justice with the appellant, we are inclined to remit back the issue to the file of the Learned CIT(A) with the direction to pass order afresh in accordance with law, after giving adequate and meaningful opportunity to the appellant of being heard. The appellant is also directed to co-operate with the proceedings before authorities below. 6. Consequently, the appeal is hereby allowed for statistical purposes.