M/S SHAKTI BUILDERS,UTTRAKHAND vs. ITO, RUDRAPUR

Ld. CIT(A) noted in the impugned order that the assessee did not respond to the notice nor filed written submissions. Therefore, assessee was not interested in prosecuting the appeal. Therefore appeal of assessee was dismissed for nonattendance.

After hearing Ld. DR, I am of the view, matter requires reconsideration at the level of Ld. CIT(A). According to Section 250 (6) of I.T. Act, Ld. CIT(A) is required to pass reasoned order give reasons for the decision in the appellate order. Therefore even if assessee did not appear before him, Ld. CIT(A) is under obligation to pass the order giving reasons for the same. If Ld. CIT(A) dismissed the appeal of assessee for non prosecution only such order cannot be sustained in law. The matter therefore requires reconsideration. I, accordingly ,set aside the impugned order and restore the appeal of the assessee to his file with direction to re-decide appeal of assessee on merits giving reasons for decision in the appellate order by giving reasonable sufficient opportunity of being heard to the assessee.

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