2019 (6) TMI 286

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... sed on merits are concerned, we are of the view that no such discussion is discernible in the order of the learned CIT(A). It is just a single word for the sake of exhibiting compliance of mandate under section 250(6) of the Act. Therefore, we set aside all these orders and restore all the appeals to the file of the learned CIT(A) for fresh adjudication. CIT(A), while adjudicating these appeals, shall take into consideration the judgment in the case of B. Loganathan Vs. ITO [ 2019 (3) TMI 1003 - MADRAS HIGH COURT]. - Assessee s appeals are allowed for statistical purposes.
Shri Rajpal Yadav, Judicial Member And Shri Pradip Kumar Kedia, Accountant Member For the Assessee : Shri M J Ranpura, AR For the Revenue : Shri Praveen Verma, Sr DR .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 15.09.2016 04.10.2016 None attended nor filed any application for adjournment was filed 4. 18.10.2016 07.11.2016 (last opportunity) None attended nor application for adjournment was filed. From the above it is clear that despite several opportunities, none appeared on behalf of the appellant nor any request for adjournment has been filed before the undersigned. It seems that the appellant is not interested in prosecuting the appeal; hence the appeal filed by the appellant is liable to be dismissed for non-prosecution. In my above view, I find support from the following decisions:- (i) In the case of CIT Vs. B. N. Bhattachargee & Another 118 ITR 461 (relevant pages 477 & 478) wherein their Lordships have held that "the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ction 250 contemplates that learned CIT(A) would state points in dispute and thereafter record reasons in support of his conclusions on those points. A perusal of the learned CIT(A)'s order would indicate that learned CIT(A) has neither determined the points in dispute nor noticed the submissions of the assessee before the Assessing Officer or noticed the statements of facts filed alongwith the appeals. The learned CIT(A) simply noticed the non-attendance of the assessee and thereafter dismissed the appeals for want of prosecution. It is true that the assessee failed to prosecute his appeals and to submit necessary explanation; but, again, sub-section (6) of Section 250 mandates the learned CIT(A) to decide the appeals on merits and not to .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X