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TMI Blog2023 (6) TMI 44X X X X Extracts X X X X X X X X Extracts X X X X ..... o the dismissal of the appeal by the CIT(Appeals) for non-prosecution. As is discernible from the order of the CIT(Appeals), he had not uttered a word about the merits of the case and had summarily dismissed the appeal holding a conviction that as the assessee appellant had failed to participate in the proceedings before him, therefore, it could be inferred that it was not interested in pursuing the appeal. Unable to fathom the approach adopted by the CIT(Appeals) for disposing off the assessee s appeal. Accordingly,set-aside the order of the CIT(Appeals), and restore the matter to his file for disposing off the same on merits - Appeal filed by the assessee is allowed for statistical purposes. - ITA No. 131/RPR/2023 - - - Dated:- 30-5- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d in the business of real estate colonizers, had e-filed its return of income for A.Y. 2013-14 on 07.04.2014 declaring an income of Rs.1,10,890/-. Return of income filed by the assessee was processed as such u/s. 143(1) of the Act. Subsequently, the case of the assessee was selected for scrutiny assessment u/s. 143(2) of the Act. 3. During the course of assessment proceedings, it was, inter alia, observed by the A.O that the assessee had sold immovable property worth Rs.73.30 lac on 26.03.2013 and purchased property worth Rs.39 lac on 21.01.2013. On a perusal of the return of income, it was observed by the A.O that the assessee had claimed deduction of an amount of Rs.52,26,504/- towards project expenses; Rs.17,17,970/- as development ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r observed by the A.O that the thumb impressions which were shown against the name of some labourers were found to be different in each month. Considering the aforesaid facts, the A.O called upon the assessee to furnish its explanation as regards the aforesaid defects that had surfaced in its record. In reply, it was the claim of the assessee that as the material were purchased from local market, therefore, no bills were submitted by the suppliers. 4. Apropos non preparation of labour payment register, it was observed by the A.O that the assessee had failed to come forth with any explanation. It was also observed by the A.O that the assessee was having two plots of land adjacent to the land sold by it during the year under consideration. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the appellant [email protected] [email protected] ( as from 35 and as per last return filed) 3. 03.01.2023 11.01.2023 No response from the appellant [email protected] [email protected] ( as from 35 and as per last return filed) 4. 09.02.2023 15.02.2023 No response from the appellant [email protected] [email protected] ( as from 35 and as per last return filed) Considering the fact that the assessee was not interested in pursuing his appeal, the CIT(Appeals) solely on the said basis observed that there was no reason to interfere wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... visions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the AO to make further inquiry and report the result of the same to him as found in Sec. 250 of the Act. Further, Sec. 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Sec. 251(1)(a) and (h) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an assessment and/or penalty. Besides Explanation to sub-s. (2) of s. 251 of the Act also ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he CIT(Appeals) in the backdrop of the aforesaid settled position of law, I am unable to persuade myself to subscribe to the dismissal of the appeal by the CIT(Appeals) for non-prosecution. As is discernible from the order of the CIT(Appeals), he had not uttered a word about the merits of the case and had summarily dismissed the appeal holding a conviction that as the assessee appellant had failed to participate in the proceedings before him, therefore, it could be inferred that it was not interested in pursuing the appeal. I am unable to fathom the approach adopted by the CIT(Appeals) for disposing off the assessee s appeal. Accordingly, I set-aside the order of the CIT(Appeals), and restore the matter to his file for disposing off the sam ..... X X X X Extracts X X X X X X X X Extracts X X X X
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