PRATIBHA MEHTA,INDORE vs. THE ADIT/CPC, BANGLURU

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ITA 80/IND/2022Status: DisposedITAT Indore16 November 2022AY 2019-20202 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal held that the CIT(A) failed to dispose of the appeal by stating the points for determination, decision, and reasons as required by Section 250(6). Therefore, the impugned appellate order was set aside.

What were the facts?

The assessee filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi for AY 2019-20. The NFAC dismissed the appeal without complying with the mandatory provisions of Section 250(6) of the Income-tax Act.

What were the issues?

Whether the CIT(A) complied with the procedural requirements of Section 250(6) of the Income-tax Act while disposing of the appeal.

Which sections of the Income-tax Act were involved?

Section 250(6)

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, INDORE BENCH, INDORE

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

For Appellant: Shri C.H. Padliya, CA, Shri Ashish Porwal, Sr. D.R

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.

2.

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.

3.

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

Order pronounced in Open Court on 16 /11/2022

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