VIJAY SHANKAR BHONDAVE,PUNE vs. THE INCOME TAX OFFICER, WARD 9(1), PUNE, PUNE

Although a number of grounds have been raised by the assessee, however, these all relate to the ex-parte order of CIT(A) / NFAC confirming the addition of Rs.61,56,194/- made by the Assessing Officer.

None appeared on behalf of the assessee at the time of hearing despite service of notice through the mail.

The Ld. DR at the outset submitted that it is an ex-parte order passed by the CIT(A) / NFAC.

After hearing the Ld. DR, we deem it proper to decide the appeal on the basis of material available on record. A perusal of the findings of the CIT(A) / NFAC shows that he has dismissed the appeal for non prosecution but has not decided the appeal on merits. As per the provisions of section 250(6) of the Income Tax Act, 1961, the order of the CIT(A) / NFAC disposing of the appeal shall be in writing and shall state the points for determination, decision thereon and reasons for its decision. However, in the instant case the CIT(A) / NFAC has not followed the statutory requirements as per the above provisions, but has simply dismissed the appeal for non-prosecution. Under these circumstances, we deem it proper to restore the issue to the file of the CIT(A) / NFAC with a direction to give one final opportunity to the assessee to substantiate his case and decide the appeal as per fact and law by passing a speaking order as per the mandate of the provisions of section 250(6) of the IT Act. The assessee is also hereby directed to submit the details on the date of hearing without seeking any adjournment under any pretext, failing which the CIT(Exemption) is at liberty to pass appropriate order as per law. We hold and direct accordingly. The grounds of appeal raised by the assessee are accordingly allowed for statistical purposes.

In the result, the appeal filed by the assessee is allowed for statistical purposes.