Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, ‘ C’ BENCH : CHENNAI
Before: SHRI N.R.S. GANESAN & SHRI ABRAHAM P. GEORGE]
आदेश / O R D E R
PER ABRAHAM P. GEORGE, ACCOUNTANT MEMBER
In this appeal filed by the assessee, its grievance is that ld. Commissioner of Income Tax (Appeals) did not decide the case on merit but had dismissed for default in appearance.
ITA No. 396/Mds/2015 :- 2 -:
Ld. Counsel for the assessee submitted that assessee could not enter into appearance before ld. Commissioner of Income Tax (Appeals) when the appeal was posted for hearing on various dates.
As per ld. Authorised Representative assessee had a good case on merits, since the addition due to disallowance of commission and addition due to unexplained deposits in Axis bank account, could all be explained by assessee with evidence. As per ld. Authorised Representative, ld. Commissioner of Income Tax (Appeals) was obliged under law to dispose the case on merit and ought not have dismissed for default in entering appearance.
Per contra, the ld. Authorised Representative strongly 3.
supported the orders of the authorities below.
We have considered the rival contentions and perused the 4. orders of the authorities below. Sub (6) to Section 250 is reproduced hereunder:-
‘’The order of the Commissioner of Income Tax (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision’’. It is clear from the above section that ld. Commissioner of Income Tax (Appeals) has to dispose the appeal stating the points for determination, the decision given by him and reason for reaching such decision. In the case before us, no doubt the appeal was posted
ITA No. 396/Mds/2015 :- 3 -: for hearing nine times but assessee had not entered appearance. However, ld. Commissioner of Income Tax (Appeals) did not proceed in accordance of amendment of Sec. 250(6) of the Act reproduced by us above. We are of the opinion that considering the facts and circumstances of the case, the matter has to be remitted back to the ld. Commissioner of Income Tax (Appeals) for disposal in accordance with law. The assessee shall be given one last chance for entering appearance and supporting its case with evidence. We therefore, set aside the order of the ld. Commissioner of Income Tax (Appeals) and remit the issue back to the file for consideration afresh in accordance with law.