Commissioner Of Income Tax (Central) ... vs B. N.Bhattacharjee & Anr on 4 May, 1979
5. We have heard the rival contentions 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
3 ITA No.7820/Del/2017
Assessment Year: 2013-14
CIT(A) has dismissed the appeal ex-parte qua the assessee and had failed to
decide the appeal by passing reasoned assessment order.