2021 (9) TMI 1490

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..... he captioned appeal filed by the assessee, pertaining to Assessment Year 2012-13, is directed against the order passed by ld. Commissioner of Income Tax (Appeals)-1, Surat, in Appeal No. CAS-3/140/2015 dated 29.03.2017, which in turn arises out of an assessment order passed by the Assessing Officer u/s 144 r.w.s 143(3) of the Income Tax Act, 1961 (hereinafter referred to as the 'Act'). 2. At the .....

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..... ng Officer. 3. We note that in the assessee's case under consideration, the assessment was carried out u/s 144 r.w.s 143(3) of the Act and the impugned order passed by the ld. CIT(A), is an ex parte order and non-speaking order, therefore, we do not wish to make any comments on the merits of the grounds raised by the assessee. 4. We note that the Hon'ble Supreme Court in M.S. Gill vs The Chief E .....

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..... IT(A) did not discuss the assessee's case on merits based on the material available before him hence it is a violation of principle of natural justice. Therefore, without delving much deeper into the merits of the case, in the interest of justice, we restore the matter back to the file of Ld. CIT(A) for de novo adjudication and pass a speaking order after affording sufficient opportunity of being .....

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