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TMI Blog2014 (6) TMI 637X X X X Extracts X X X X X X X X Extracts X X X X ..... d his legal obligations - assessee cannot abuse the process of law by acting in a nonchalant or lackadaisical manner and then seek redressal in the appellate proceedings before a higher forum - the assessee’s bona fides are accepted and refrain from imposing any cost – thus, the matter is to be remitted back to the CIT(A) who shall decide the issue/s agitated before him in accordance with law afte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the ld. CIT(A) has dismissed the assessee s appeal in limine, following the decision by the Tribunal in the case of CIT vs. Multiplan India (P.) Ltd., reported at 38 ITD 320 (Del). The same is not valid in law. On being questioned by the Bench with regard to the reasons for the non-representation of its case before the first appellate authority, it was submitted by him that the same was on a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. We have heard the parties, and perused the material on record. The consistent view of the Tribunal in respect of the orders by the first appellate authority under the Act is that the same, in view of section 250(6) of the Act, has to be necessarily by way of a speaking order, deciding the issue/s arising on merits, both qua the legal and the factual aspect/s of the matter. As such, even where p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal in limine, the assessee s action, where deliberate or not bona fide, would warrant imposition of cost. Under the facts and circumstances of the present case, we are convinced of the assessee s bona fides and, accordingly, refrain from imposing any cost. The matter would accordingly travel back to the file of the ld. CIT(A), which we do by setting aside the impugned order, and who shall de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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