M/S. JUICE WORLD SNACKS BAR,,PUNE vs. INCOME-TAX OFFICER, WARD - 7(1),, PUN

The assessee during the course of hearing has raised an additional ground of appeal, which reads as under:-

The additional ground of appeal raised by assessee is on legal aspect and is admitted for adjudication.

The assessee is aggrieved by the order of CIT(A) in dismissing the appeal of assessee in limine by applying the ratio laid down by the Delhi Bench of Tribunal in CIT Vs. M/s. Multiplan India Pvt. Ltd. (1991) 38 ITD 320 (Del) and the Hon'ble Supreme Court in CIT Vs. B.N. Bhattacharjee & Anr. (1979) 10 CTR 354 : (1979) 118 ITR 461 (SC) and not deciding the issue on merits.

I find merit in the plea raised by the assessee by way of additional ground of appeal. On perusal of order of CIT(A), it is apparent that the appeal of assessee was dismissed for non appearance but the CIT(A) has failed to discuss the issue on merits and has dismissed the appeal in limine applying the ratio laid down in CIT Vs. M/s. Multiplan India Pvt. Ltd. (supra) and CIT Vs. B.N. Bhattacharjee & Anr. (supra).

Under the provisions of the Act, it is incumbent upon the CIT(A) to address the issue raised and in the absence of the same, order of CIT(A) suffers from infirmity. Accordingly, I set aside the order of CIT(A) and remit the issue back to the file of CIT(A), who shall decide the issue raised on merits after affording reasonable opportunity of hearing. The assessee is also directed to appear before the CIT(A) and furnish the requisite details and evidences, if any. The issue is not being addressed on merits as the matter is

In the result, appeal of assessee is allowed for statistical purposes.