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Income Tax Appellate Tribunal, INDORE BENCH, INDORE
Before: SHRI C.M. GARG, JUDICIAL MEMEBR & SHRI BHAGIRATH MAL BIYANI
ORDER PER C.M. GARG, JM:
The instant appeal filed by the assessee is directed against the order dated 05.04.2022 passed by the National Faceless Appeal Centre (NFAC), Delhi, for A.Y. 2019-20.
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 (Pratibha Mehta vs. ADIT, CPC) A.Y. 2019-20 2 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 16 /11/2022