Commissioner Of Income Tax (Central) ... vs B. N.Bhattacharjee & Anr on 4 May, 1979
5. We have heard Ld. DR for the Revenue and perused the record.
Under the provisions of Section 250(6) of the Income tax Act, 1961 (in
short "Act"), it is incumbent upon the CIT(A) to decide the appeal after
hearing the parties and state the points for determination, the decision
thereon and also the reasons for the decision. While deciding the appeal,
CIT(A) has no power to dismiss the appeal for non prosecution by relying
on the ratio/s laid down in CIT vs. B.N. Bhattacharya & Another 118 ITR
461 (SC) and Late Tukoji Rao Holker vs. CWT 223 ITR 480 (MP). In these
facts and circumstances, where the CIT(A) had dismissed the appeal by
applying the above said ratios, the order of the learned CIT(A) suffers from
infirmity. The CIT(A) while deciding the issue on merits have also to give
reasons for coming to the conclusion and in the absence of the same, the
order of the CIT(A) again suffers from infirmity. In the present appeal, we
find that the CIT(A) has dismissed the appeal ex-parte qua the assessee
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आयकर अपील सं. / ITA No:-3257/Del/2018
and had failed to decide the appeal by passing reasoned assessment
order.