AMJAD KHAN,INDORE vs. ITO 5 (5), INDORE
In favour of the assessee: the assessee's appeal was allowed. From the AI summary of this appeal.
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 disposing of the appeal properly. Therefore, the impugned order was set aside.
What were the facts?
The assessee filed an appeal before the CIT(A) for Assessment Year 2015-16. The CIT(A) dismissed the appeal without following the mandatory procedural requirements.
What were the issues?
Whether the CIT(A) followed the mandatory procedural requirements while disposing of the first appeal. Whether the first appellate order was passed in accordance with the provisions of the Income-tax Act.
Which sections of the Income-tax Act were involved?
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
ORDER PER C.M. GARG, JM:
The instant appeal filed by the assessee is directed against the order dated 13.12.2019 passed by the CIT(A)-1, Indore, for A.Y. 2015-16.
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 (Amjad Khan vs. ITO) A.Y. 2015-16 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 11 /11/2022
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