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TMI Blog2019 (5) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... lacking in the impugned order. Therefore, we are of the view that the order passed by ld. CIT(A) is not in accordance with the mandate of section 250(6) of the Income tax Act. We have also found force in the contention of ld. AR of the assessee that despite receiving the application for adjournment on 30.06.2017, the ld. CIT(A) passed the impugned order by dismissing the appeal in limine. No contrary fact or law is brought to our notice by ld DR for the revenue. The assessment order was passed under section 144 and further first appeal of the assessee was also dismissed in ex-party order, we deem is appropriate to restore all the grounds of the appeal to the file of Assessing Officer to decide all the issues (additions/ disallowance) afres ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him were distinguishable on facts rather one decision i.e. Bharat Petroleum Corporation ITD 359 ITR 371 (Born) supports the contention that appellate authority has to dispose off the appeal on merit and not on the ground of non- attendance or for non prosecution of the case. (v) On facts and circumstances of the case and in law Ld. CIT(A) erred in not admitting additional evidences filed by assessee during appellate 'proceedings by observing that the same are not submitted before AO and not submitted under Rule 46A of the I T Rules. (vi) On facts and circumstances of the case and in law Ld. CIT(A) erred in not considering and not adjudicating the addition made by Ld AO of ₹ 1,21,00,000 us 68 being share application money r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peal was furnished before the ld. CIT(A). The ld. CIT(A) dismissed the appeal of the assessee in ex-party order in limine without discussing merits of the case. Thus, further aggrieved by the order of ld. CIT(A), the assessee has filed the present appeal before us. 3. We have heard the submission of ld. Authorized Representative (AR) of the assessee and ld. Departmental Representative (DR) for the Revenue and perused the material available on record. We have also deliberated on various case laws relied by the lower authorities. Ground No.1 to 2 relates to passing the ex-parte order without giving the opportunity to the assessee. The ld. AR of the assessee submits that the ld. CIT(A) dismissed the appeal in ex-parte order without giving the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. On the other hand, the ld. DR for the revenue supported the order of lower authorities. The ld. DR submits that the Assessing Officer despite offering sufficient and reasonable opportunity as recorded in para-2 of the assessment order, the assessee failed to make the compliances of the notices issued by Assessing Officer. Thus, the Assessing Officer has no option except to make the best judgment assessment on the basis of material available before him. Before the ld. CIT(A), the assessee again defaulted in attending and substantiating various grounds of appeal. The assessee is in habit of none co-operation with the lower authorities. Therefore, the assessee needs no leniency and the order of ld. CIT(A) may be confirmed. 6. We have co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in support of the appeal. The appeal of the assessee was dismissed in limine by referring the decision of Delhi Tribunal in Multiplan India Pvt. Ltd. [138 ITD 320]. The decision of Delhi Tribunal has been overruled by decision of Third Member case of Kolkata Tribunal in Partha Mitra Vs ITO [2016] 75 taxmann.com 118 (Kolkata - Trib.) (TM). Even otherwise the case law discussed in Multiplan India Pvt Ltd was related with the power of Tribunal for disposing the appeal. 7. The procedure in appeal before the ld CIT(A) is provided in section 250 of Income -tax Act. Sub-section(6) of section 250 of Income-tax Act mandate the ld. CIT(A) to dispose of the appeal by setting the point of determination, decision thereon and the reasons for such decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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