Commissioner Of Income-Tax vs Multiplan India (P.) Ltd. on 27 May, 1991
5. After considering the rival submissions and perusing the order of
the CIT(A), we find that the CIT(A) in his order has observed that there
was no compliance by the assessee although various opportunities were
given to the assessee to appear before him on 24.11.2014, 15.12.2014,
24.12.2014, 12.2.2015, 30.3.2015, 22.4.2015 and 25.5.2015 and hence,
he has dismissed the appeal of the assessee following the decision of the
Delhi in the case of CIT vs. Multiplan India (P)Ltd., 38 ITD 320 and other
judicial pronouncements. We find force in the contention of the learned
counsel for the assessee that the CIT(A) has simply dismissed the appeal
for non-prosecution qua the assessee, without assigning any reason. The
order of the learned CIT(A) being a non-speaking order, the same is set
aside and the matter is restored back to his file with the direction to pass
a reasoned order in accordance with law, after affording reasonable
opportunity of being heard to the assessee.