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Income Tax Appellate Tribunal, NAGPUR BENCH : NAGPUR
Before: SHRI SATBEER SINGH GODARA & DR. DIPAK RIPOTE
ORDER PER SATBEER SINGH GODARA, J.M. :
These twin assessees’ as many appeals; for assessment years 2007-08 and 2009-2010, arise against the 2 ITA.No.12/Nag./2021 CIT(A)-3, Nagpur’s separate orders in case no.CIT(A)- 3/10492/2015 and no.CIT(A)-3/10412/2015-16, both dated 28.01.2021, involving proceedings u/s.153A r.w.s. 143(3) of the Income Tax Act, 1961 (in short “the Act”).
Heard both the assessees’ as well as department through their learned representatives. Case files perused.
It emerges at the outset with the able assistance coming from both the sides that the learned CIT(A)'s lower appellate discussion has not at all adjudicated the corresponding issues raised at the assessees’ behest on merits. It rather emerges from perusal of both the learned Ld. CIT(A)'s orders that what all he has done is to record the assessees’ non-compliance to various show cause notices rather than adjudicating the substantive grounds raised therein in light of sec.250(6) of the Act requiring framing of points for determination followed by a detailed discussion thereupon.
Faced with the situation, without commenting upon merits of various issues raised therein, we deem it appropriate to restore the assessees’ instant twin appeals back to the learned CIT(A) for his appropriate afresh adjudication as per law, preferably within three effective opportunities of hearing. Ordered accordingly.
3 ITA.No.12/Nag./2021 5. These assessees’ twin appeals are allowed for statistical purposes in above terms. A copy of this common order be placed in the respective case files.
Order pronounced in the open Court on 13.10.2023.