SUJITH SREENIVASAN KAKKANAT,CHEMBUKAVU vs. ACIT, CENTRAL CIRCLE, THRISSUR

It emerges during the course of hearing that the learned CIT(A), Kochi-3, has noted that despite numerous opportunities given, the assessee did not appear and therefore, he passed the impugned order under challenge. Smt. Swarnalatha, Sr. DR could hardly dispute the clinching fact that the learned CIT(A)’s order has nowhere decided the assessee’s substantive grounds on merits as contemplated u/sec. 250(6) of the Act requiring it to give points for determination followed by a detailed adjudication thereof. Faced with this situation, we deem it appropriate in the larger interest of justice to restore the assessee’s instant appeals back to the CIT(A)-3, Kochi for his afresh adjudication, preferably within three effective opportunities of hearing, subject to the rider that it shall be the taxpayer’s onus and responsibility only to plead and prove all the relevant facts in consequential proceedings. Ordered accordingly.