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TMI Blog2022 (7) TMI 949X X X X Extracts X X X X X X X X Extracts X X X X ..... ssessee-appellant cannot be a reason enough for the CIT(A) s not dealing with the points so raised before him on merits. The exercise of the right to be heard at the hearing of the appeal by the appellant, either in person or by an authorized representative condition , under section 250(2)(a), is not a condition precedent for the disposal of appeal on merits in accordance with the scheme of Section 250(6). In our considered view, irrespective of the non-appearance of the assessee before the CIT(A), the CIT(A) ought to have dealt with the issues so raised by the assessee-appellant on merits and by way of speaking order and in accordance with the law. We, therefore, deem it fit and proper to remit the matter to the file of the CIT(A) fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ions of the AO and material available on record on the above matter. As mentioned in above paragraph of this appeal order, this office has issued several letters to file written submission. However, neither any adjournment was sought for nor any written submissions were filed. The letters were issued through ITBA System at the e-mail ID provided in ITBA System. From the above conduct of the assessee, it is evident that the assessee is no more interested in pursuing the appeal. The Hon'ble Supreme Court in the case of CIT Vs B.N. Bhattachariee and others [1979] 10 CTR 354 (SC) observed that preferring an appeal, means effectively pursuing it. The Hon'ble M.P. High Court in the case of Estate of Late Tukojirao Holkar Vs CWT [1979] 223 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t appears before the CIT(A) or not, it is the statutory obligation of the CIT(A) to dispose of an appeal on merits. The scheme of section 250 does not visualize any situation in which an appeal can be summarily dismissed disregarding the material on recorder. Section 250 (6) lays down that the CIT(A) s order disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision . As for the points of determination, in our considered view, it cannot be open to the learned CIT(A) to disregard what the assessee has placed before him by way of a statement of facts and the grounds of appeal. In the present case, the assessee-appellant has set out, in column 11, a statement ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uidator appointed by High Court. The assessee neither had any control nor had any access to the books and records of the company. Your appellant submits that the assessee has timely informed the assessing officer about the company being into liquidation and the O/O. Official Liquidator was in charge. Your appellant submits that the Official Liquidator failed to file replies and attend the notices issued by the Income Tax Dept and the assessee shall not be held liable for the non-compliance done by the O/o of Official Liquidator. Your appellant submits that the assessee did not adequate opportunity being hears which is against the principle of natural justice and bad at law. The Appellant therefore prays that the assessment completed u/s 144 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d is out of same receipts which is already added to the income by way of income appearing in 26AS of the assessee. Your appellant submits that the addition of cash deposited again separately has resulted into double taxation in the hands of the assessee. Thus, appellant prays that the addition u/s 68 of the Act of Rs. 62,50,000/- towards the cash deposited during the year may please be deleted. Grounds of Appeal GROUND I a) On the facts and circumstances of the case, and in Law, the CIT Appeals, erred in confirming the addition u/s 68 of Rs.11,24,53,595/- of the Act which is bad at law. b) On the facts and circumstances of the case and in law the AO failed to appreciate that i) The assesse is under liq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) On the facts and circumstances of the case, and in Law, the CIT Appeals, erred in confirming the addition u/s 68 of the Act of Rs. 62,50,000/- towards cash deposited into bank during the year. b) On the facts and circumstances of the case and in law the AO failed to appreciate that:- i. The amount of cash deposited is out of same receipts which is already added to the income by way of income appearing in 26AS of the assessee. i. Addition of cash deposited again separately has resulted into double taxation in the hands of the assessee. c) Thus, appellant prays that the addition u/s 68 of the Act of Rs. 62,50,000/- towards the cash deposited during the year may please be deleted. The appellant craves ..... X X X X Extracts X X X X X X X X Extracts X X X X
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