2012 (9) TMI 1201 - AT - Income Tax

Summary

Issues Involved: Appeal against dismissal of appeal by CIT(A) without consideration of subject issues on merit.

Summary:
The appeal by the assessee was against the order of CIT(A) dismissing the appeal without considering the subject issues on merit. The CIT(A) had passed a non-speaking order based on the appellant's non-pursuance of the appeal. The ITAT found the CIT(A)'s order to be non-speaking and not sustainable, as it did not provide a reasoned decision. Referring to the provisions of section 250(6) of the Income-tax Act, the ITAT set aside the CIT(A)'s order and remanded the matter for fresh adjudication, emphasizing the importance of a speaking order. The appeal of the assessee was allowed for statistical purposes.

In conclusion, the ITAT Kolkata allowed the appeal of the assessee against the dismissal of the appeal by CIT(A) without considering the subject issues on merit. The ITAT emphasized the necessity of a speaking order in such cases and remanded the matter for fresh adjudication.