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Facts
The assessee filed an appeal against the order of the CIT(A) who had dismissed the appeal ex-parte. The original assessment order was passed u/s 144/263 of the Act, and the CIT(A) confirmed the additions made by the Assessing Officer.
Held
The Tribunal held that the CIT(A) erred in dismissing the appeal ex-parte without passing a reasoned order as required by Section 250(6) of the Act. The Tribunal noted that the CIT(A) has the power to confirm, reduce, enhance, or annul the assessment and cannot dismiss the appeal for non-prosecution.
Key Issues
Whether the CIT(A) erred in dismissing the assessee's appeal ex-parte without a reasoned order, and whether the CIT(A) has the power to dismiss an appeal for non-prosecution.
Sections Cited
250, 251, 144, 263, 143(3), 68, 234A, 234B, 246A, 46A
AI-generated summary — verify with the full judgment below
Income Tax Appellate Tribunal, KOLKATA ‘A’ BENCH, KOLKATA
Before: SHRI PRADIP KUMAR CHOUBEY & SHRI RAKESH MISHRA
order
: January 21st, 2025 ORDER
PER RAKESH MISHRA, ACCOUNTANT MEMBER:
This appeal filed by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2012-13 dated 10.07.2024, which has been passed against the assessment order u/s 144/263 of the Act, dated 30.12.2019.