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TMI Blog2022 (1) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... it has filed return of income. If the ld. CIT(A) has any doubt at least he should have clarified it from the assessee by giving a specific notice of query. Now, before us, ld. counsel has produced photocopy of income-tax return filed originally on 04.12.2009 for the impugned assessment year and also gave the details of taxes paid on the returned income. Thus, the findings of the ld. CIT(A) holding the appeal not admissible u/s. 249(4)(b), is found to be incorrect. Accordingly, since ld. CIT(A) has not decided the appeal on merits, therefore, we remand back all the issues and grounds raised before us before the ld. CIT(A) to be decided on merits in accordance with law after giving due and effective opportunity of being heard to the assessee. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. 3. Before us, ld. counsel for the assessee submitted that the aforesaid observation of the findings of the ld. CIT(A) is incorrect because the assessee had filed the original return of income u/s. 139(1) on 04.12.2009 for A.Y. 2009-10 and he also filed copy of the said return before us. Not only that even in the statement of facts in Form 35, this fact has been duly mentioned. Therefore, there was no occasion to hold that the assessee has not filed any return of income or has not paid any admitted tax. Thus, the order of the ld. CIT(A) should be set aside and the matter should be remanded back to the file of the ld. CIT(A) to decide the appeal on merits. 4. Ld. DR for the Revenue admitted that if the return has been filed by the asse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessee has not filed any return of income originally or in pursuance of section 148. Secondly, in the statement of facts in Form 35, the assessee has clearly submitted that it has filed return of income. If the ld. CIT(A) has any doubt at least he should have clarified it from the assessee by giving a specific notice of query. Now, before us, ld. counsel has produced photocopy of income-tax return filed originally on 04.12.2009 for the impugned assessment year and also gave the details of taxes paid on the returned income. Thus, the findings of the ld. CIT(A) holding the appeal not admissible u/s. 249(4)(b), is found to be incorrect. Accordingly, since ld. CIT(A) has not decided the appeal on merits, therefore, we remand back all the issues ..... X X X X Extracts X X X X X X X X Extracts X X X X
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