LOKESH CHAND,NOIDA vs. ITO, WARD- 2(1), NOIDA

I have heard the Learned Representatives of both the parties and perused the impugned order. The Ld. CIT(A), in the absence of assessee, dismissed the appeal of assessee for non-prosecution.

2 ITA.No.4809/Del./2018 Shri Lokesh Chand, Noida 2.1. According to Section 250(6) of the I.T. Act, 1961, the Ld. CIT(A) is required to mention point for determination and reasons for decision in his appellate order. Even if the assessee did not appear before Ld. CIT(A), the Ld. CIT(A) should have to decide the appeal on merits giving reasons for decision in the appellate order. However, the Ld. CIT(A) simply dismissed the appeal of assessee for non- prosecution. Therefore, the order cannot be sustained in law.

In view of the above, I set aside the impugned order of Ld. CIT(A), Noida, and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee in accordance with law, giving reasons for decision in the appellate order by giving reasonable and sufficient opportunity of being heard to the assessee.

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