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TMI Blog2016 (6) TMI 1367X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal in limine without dealing with the issues on merit, whereas he is not empowered to do so. Under the Income-tax Act, he is required to adjudicate the appeal on merits, even if none appears on behalf of the assessee. In light of these facts, we set aside the order of the CIT(Appeals) and restore the matter to him with a direction to readjudicate the appeal on merits, after affording opportunit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al filed by the Appellant merely on a technical ground of nonappearance by the Appellant, without going into the merits of the case. 3. The learned CIT(A) has erred in relying on the decision in the case of CIT v. Multiplan India (P.) Ltd. [1991] 38 ITD 320 to dismiss the appeal, without appreciating that the hon'ble Delhi bench of the Tribunal has only ruled in that case that no q ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... empt from tax and ignoring that the Appellant had himself made the disallowance warranted under section 40(a)(ia) in the statement of computation of income and there was no scope for any further disallowance even under section 40(a)(ia). For these and any other additional grounds which the appellant craves leave to urge at the time of hearing, the hon'ble Tribunal may be pleased to g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aside and the matter be restored to him with a direction to adjudicate the issues afresh, after affording opportunity of being heard to the assessee. 3. The ld. DR simply placed reliance upon the order of the CIT(Appeals). 4. Having carefully examined the orders of the lower authorities, we find that undisputedly the CIT(Appeals) has dismissed the appeal in limine without deal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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