AJAY GUPTA ,CHANDIGARH vs. COMMINISSIONER OF INCOME TAX (APPEAL), CHANDIGARH
Income Tax Appellate Tribunal, DIVISION BENCH, ‘A’ CHANDIGARH
Before: SHRI RAJPAL YADAV & SHRI KRINWANT SAHAY
PER RAJ PAL YADAV, VP
The present appeal is directed at the instance of the assessee against the order of ld. CIT (Appeals) dated
29.07.2024 passed in assessment year 2017-18. The assessee has taken 34 grounds of appeal which are not in consonance with Rule 8 of ITAT Rules. They are descriptive and argumentative in nature.
A.Y.2017-18
2
The Registry has pointed out that appeal is time barred by one day. After going through the application of the assessee, we condone the delay in filing the appeal. 3. In brief, the first grievance of the assessee is that ld. CIT (Appeals) has dismissed the appeal for want of prosecution instead of deciding it on merit. Similarly, it has also been pleaded that assessment order is also ex-parte order. 4. With the assistance of ld. Representative, we have gone through the record carefully. It is pertinent to note that sub- clause (6) of Section 250 contemplates that CIT (Appeals) would state the points in dispute and thereafter record reasons in support of the conclusion on those points. The ld. CIT (Appeals) has failed to adhere this mandatory procedure, hence the order of the CIT (Appeals) is not sustainable. However, we find that since assessment order is also an ex- parte order, therefore, instead of instituting the proceedings at two levels, namely, CIT (Appeals) as well as before the AO from whom he would call for a remand report, on the evidences submitted by the assessee before the CIT (Appeals), we deem it appropriate to set aside it to AO who will re-adjudicate the A.Y.2017-18 3
issues after providing due opportunity of hearing to the assessee. The assessee will be entitled to raise all these pleas which have been raised in these 34 grounds of appeal before the AO including objecting the re-opening of assessment.
5. The appeal of the assessee is, accordingly, allowed for statistical purposes.
Order pronounced on 27.08.2025. (KRINWANT SAHAY)
VICE PRESIDENT
“Poonam”
आदेश कȧ ĤǓतͧलͪप अĒेͪषत/ Copy of the order forwarded to :
अपीलाथȸ/ The Appellant 2. Ĥ×यथȸ/ The Respondent 3. आयकर आयुÈत/ CIT 4. ͪवभागीय ĤǓतǓनͬध, आयकर अपीलȣय आͬधकरण, चÖडीगढ़/ DR, ITAT, CHANDIGARH 5. गाड[ फाईल/ Guard File
सहायक पंजीकार/