What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to comply with the provisions of Section 250(6) of the Income-tax Act by not stating points for determination and reasons for the decision. Therefore, the impugned order was set aside.

The assessee filed an appeal before the CIT(A) for Assessment Year 2014-15. The CIT(A) dismissed the appeal without following the mandatory procedural requirements.

What were the issues?

Whether the CIT(A) properly adjudicated the appeal by adhering to the procedural requirements of Section 250(6) of the Income-tax Act.

Ibd Space Infracture (P) Ltd. vs ACIT | ITAT Indore 2022

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

Before: SHRI C.M. GARG, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI

For Appellant: Shri Gagan Tiwari, Shri P.K. Mishra, CIT-D.R

ORDER PER C.M. GARG, JM:

The instant appeal filed by the assessee is directed against the order dated 03.04.2019 passed by the CIT(A)-3, Bhopal, for A.Y. 2014-15.

As per sub-section (6) of section 250 of the Income-tax Act, 1961, (for short, ‘the Act’) the ld. CIT(A) is duty bound to dispose of the appeal stating the points for determination, decision thereon and reasons for the decision on the grounds raised by the assesse/appellant in Form No.35 for filing the first appeal. In the present case, the ld. CIT(A) has dismissed the appeal without complying with the said provisions of sub-section (6) of section 250 of the Act. Therefore, the impugned first appellate order is set aside and restored to the file of the CIT(A) at first appellate stage for adjudication of appeal afresh, after allowing due opportunity of being heard to the assessee.

In the result, the appeal of the assessee is allowed for statistical purposes only.

Order pronounced in Open Court on 17 /11/2022

IBD SPACE INFRACTURE (P) LTD.,INDORE vs. THE ACIT CENTRAL-II, BHOPAL

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