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TMI Blog2023 (1) TMI 405X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, amounted to violation of principle of natural justice. Further, as discussed earlier in the foregoing paragraph (B.1) of this order, the requirement prescribed u/s 250(6) has not been fulfilled by the learned CIT(A). We set aside the impugned appellate order of the learned CIT(A) and we restore all the issues in dispute in the present appeal before us, to the file of the learned CIT(A) with the direction to pass denovo appellate order in accordance with law, after providing reasonable opportunity to the assessee; and further, in conformity with principles of natural justice; and furthermore, having due regard for requirements prescribed u/s 250(6) of IT Act. - ITA No.8043/Del/2019 - - - Dated:- 29-11-2022 - SHRI KUL BHARAT, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i) Car Running Maint Rs. 5,34,672/- (iii) Communication Exp. Rs. 2,65,413/- (iv) Travelling , Conveyance Exp. Rs. 3,91,229/- 4. That in view of the facts and circumstances of the case and under the law the CIT(A) erred in confirming the order passed by AO by adding Rs. 2,78,418/- on account of interest u/s 244A alleging that the same has not been credited to profit loss a/c without, considering the submissions made by the appellant is unjust and bad in law. 5. That the appellant crave to add, amend or delete any ground of appeal at the time of hearing. (A.1) In the course of appellate proceedings in Income Tax Appellate Tribunal ( ITAT , for short), a letter was filed from the assessee s side, containing t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s just and proper in the facts and circumstances of the case. Further, considering the normal time taken by Postal Authorities in service of mail by speed post, the duration of time between date of notice (17/07/2019) and date of hearing (26/07/2019) seems to be inadequate and we are of the view that the inadequate duration of time did not constitute reasonable opportunity to the assessee. (B.1) Further, we find that the learned CIT(A) has dismissed the assessee s appeal in a summary manner; and has not passed speaking order on the various grounds of appeal. Under section 250(6) of the Income Tax Act, the learned CIT(A) is duty bound to dispose off the appeal stating the points for determination, the decision thereon and the reason for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s 250(6) of Income tax Act has not been fulfilled by the learned CIT(A). In view of the foregoing, and in the specific facts and circumstances of the present appeal before us, we set aside the impugned appellate order dated 26/07/2019 of the learned CIT(A) and we restore all the issues in dispute in the present appeal before us, to the file of the learned CIT(A) with the direction to pass denovo appellate order in accordance with law, after providing reasonable opportunity to the assessee; and further, in conformity with principles of natural justice; and furthermore, having due regard for requirements prescribed u/s 250(6) of IT Act. (C) For statistical purposes, the appeal is treated as partly allowed. This order was already pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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