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Income Tax Appellate Tribunal, DELHI BENCHES : SMC-2 : NEW DELHI
Before: SHRI RAJPAL YADAV
ORDER
PER RAJPAL YADAV, JM:
The present appeal is directed at the instance of the assessee against the order of the CIT(A) dated 10th February, 2016 passed for Assessment Year 2008-09.
The grievance of the assessee is that the ld.CIT(A) has erred in dismissing his appeal for want of prosecution and thereby confirming the addition of Rs.4,63,356/- and Rs.1,09,324/- which have been added by the AO on account of disallowance of commission as well as on account of interest income.
With the assistance of ld. representatives, I have gone through the record carefully. Sub-section (6) of section 250 contemplates that the ld. first appellate authority shall determine the point in dispute and, thereafter, record reasons on those points in support of the conclusion.
In the impugned order, the ld. first appellate authority has dismissed the appeal for want of prosecution and the order is not in consonance with the spirit of sub-section (6) of section 250. Therefore, I set aside the order of the CIT(A) and restore all these issues to the file of the ld. first appellate authority for fresh adjudication. The assessee is directed to cooperate with the CIT(A) and not to take more than three adjournments.
In the result, the appeal is allowed for statistical purposes.
The order pronounced in the open court on 27.12.2016.