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Income Tax Appellate Tribunal, DELHI BENCH: ‘SMC-3’ NEW DELHI
Before: SMT. DIVA SINGH
The present appeal has been filed by the assessee assailing the correctness of the order dated 07.10.2010 of CIT(A)-XXII, New Delhi pertaining to 2007-08 assessment year on various grounds wherein Ground No. 1 reads as under:-
“That having regard to the facts and circumstances of the case, Ld.CIT(A has erred in law and on facts in passing the impugned order that too without giving adequate opportunity of hearing and without serving the notice of hearing to the assessee and has further erred in not deciding the appeal on merits.”
A perusal of the record shows that the CIT(A) in the course of the hearing of the appeal gave three opportunities to the assessee and thereafter proceeded to dismiss the appeal of the assessee. Both the parties were heard. The Ld.AR makes a prayer that for reasons beyond the control of the assessee, he remained unrepresented. It was submitted that notice for the specific dates of hearing had not been received by the assessee. It was also submitted that in the eventuality
I.T.A .No.-2743/Del/2015 the opportunity of being heard is allowed, he shall participate in the proceedings.
The said prayer was not objected to by the Ld.Sr.DR.
Having heard the rival submissions and perused the material available on record, I find that the impugned order is unsustainable in law as the same is in violation of the Statutory requirements as set out in sub-section 6 of section 250 of Income Tax Act, 1961. The same is reproduced hereunder for ready-reference:- PROCEDURE IN APPEAL 250. “(1) …………………………………………. (2) ………………………………………………… (3) ………………………………………………… (4) …………………………………………………. (5) …………………………………………………. (6) The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. (6A)...................................................................”
A perusal of the above provision shows that the CIT(A) while deciding the appeal is statutorily required to set out in writing the points for determination and the decision thereon supported by reasons for the conclusion. The said exercise is found to be missing in the facts of the present case as dismissal is on the grounds that since the assessee has remained unrepresented despite notice the conclusion is drawn that the assessee “is not keen to press for the grounds………..”.
Accordingly to make up this statutory deficit available on record the impugned order is set aside and the issues are sent back to the CIT(A) with a direction to pass a speaking order in accordance with law in terms of the statutory mandate.
Needless to say that a reasonable opportunity of being heard shall be provided to the assessee by the CIT(A) before passing of the order. It is hoped that the opportunity so made available is utilized in good faith by fully participating in the I.T.A .No.-2743/Del/2015 proceedings as failing which the Ld.CIT(A) shall be at liberty to pass a speaking order in accordance with law on the basis of the material available on record.
In the result, the appeal of the assessee is allowed for statistical purposes.
The order is pronounced in the open court on 26th September 2016.