NARESH KUMAR KUBBA ,VRINDAVAN vs. ITO, WARD- 47(3), NEW DELHI

After hearing Ld.Sr.D.R., I am of the view that the matter requires re-consideration at the level of the Ld.CIT(A). The Ld.CIT(A) noted that the appeal was adjourned three times and lastly notice was issued to the assessee for 16th October, 2017 which was received un- served with the remark by the postal authorities ‘no such person’. Ld.CIT(A) accordingly dismissed the appeal of the assessee. According to S.250(6) of the Income Tax Act, 1961 (the Act), Ld.CIT(A) is required to mention the point for determination in the appellate order and shall give reasons for decision in the appellate order. Since the appeal has been dismissed for default only, therefore, such order of Ld.CIT(A) cannot be sustained in law.