9911796707
TMI Blog2021 (3) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... atter is set aside/restored back to the file of learned CIT(A) for fresh adjudication of all the grounds of appeal raised by assessee in its appeal filed with learned CIT(A). The assessee did not co-operated with learned CIT(A) in the first round of litigation and if in the set aside remand proceedings, if the assessee again did not co-operate, the learned CIT(A) shall be free to decide all the issues raised by assessee, on merits in accordance with law. - ITA No. 151/ALLD/2017 - - - Dated:- 25-2-2021 - Vijay Pal Rao, Member (J) And Ramit Kochar, Member (A) For the Appellant : Praveen Godbole, CA For the Respondents : A.K. Singh, Sr. DR ORDER Ramit Kochar, Member (A) This appeal, filed by assessee, being ITA No. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . This appeal was heard by Division Bench of the tribunal through physical hearing mode. The ld. Counsel for the assessee opened arguments before the Bench and stated that it is an ex-parte appellate order passed by learned CIT(A) where in appeal of the assessee was dismissed by Ld. CIT(A) ex-parte in the absence of assessee in limine without discussing the issues on merits. Prayers were made by ld. Counsel for the assessee for setting aside the appellate order passed by learned CIT(A) and restoring the issues to the file of learned CIT(A) for fresh adjudication of appeal of the assessee by learned CIT(A). The ld. Counsel for the assessee made statement before the Bench that the assessee did not received notices issued by learned CIT(A) fix ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ence is made to provisions of Section 250(6) of the 1961 Act, wherein learned CIT(A) is obligated to state points for determination in appeal before him, the decision thereon and the reasons for determination. On the part of the assessee, there was a consistent failure to appear before the learned CIT(A) when the appeal was called for hearing before learned CIT(A), which led learned CIT(A) to pass an ex-parte appellate order. Thus, assessee is equally to be blamed for its woes as the assessee did not appear before the learned CIT(A). Now, before us, both the parties have submitted that the appellate order passed by learned CIT(A) be set aside and matter be remanded back to the file of learned CIT(A) for fresh adjudication of the appeal file ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
