ANJANISH KUMAR TIWARI,ALLAHABAD vs. INCOME TAX OFFICER, ALLAHABAD , ALLAHABAD

The facts of the case, in brief, are that the assessee has filed his return of income for the year under consideration on 17/08/2017, declaring total income of Rs.10,94,454/-. The Assessing Officer completed the assessment and passed assessment order under section 143(3) of the Act and determined the total income of the assessee at Rs.12,64,128/- by raising demand of Rs.3,00,000/-. Being aggrieved, the assessee carried the matter in appeal before the learned CIT(A), who has dismissed the appeal of the assessee for non-prosecution. Being further aggrieved, the assessee is in appeal before the Income Tax Appellate Tribunal.

We have heard the rival parties and have gone through the material placed on record. On perusal of records, it is seen that the learned CIT(A) has dismissed the appeal of the assessee for non-prosecution and has not decided the appeal of the assessee on the merits and has not passed a speaking order. We are of the considered view, in view of section 250(6) of the I. T. Act, that the learned CIT(A) has statutory duty to pass a speaking order on merits on the various grounds of appeal filed by the assessee. Having regard to the same, we set aside the impugned appellate order dated 28/01/2025 to the file of learned CIT(A) and we direct the learned CIT(A) to pass de novo order on merits in accordance with law after providing reasonable opportunity of being heard to the assessee.