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TMI Blog2023 (7) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... 008 (1) TMI 62 - PUNJAB HARYANA HIGH COURT] and plethora of other judgments. Thus, the issue raised by the assessee appears to be meritorious on first principles.In the same vein, we note that the assessee has failed to attend before the CIT(A) and the CIT(A) has passed order ex-parte without expressing any opinion on merits. We straightaway refer to Section 250(6) of the Act which enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points along with reasons for decision. Thus, it is incumbent upon the CIT(A) to deal with the grounds on merits even in ex-parte order. CIT(A) plays role of both adjudicating authority as well as appellate authority. Thus, the CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order dated 24.12.2018 was passed wherein the Assessing Officer inter alia disallowed expenditure of Rs.43,58,970/- incurred on packing penalty on the ground that expenditure termed as Packing Penalty is in relation to breach of contract and hence not allowable deduction under Section 37(1) r.w. Explanation thereto of the Act. 4. Aggrieved by the disallowance, the assessee preferred appeal before the CIT(A). The CIT(A) however declined to give relief on the aforesaid disallowance and passed ex-parte order. The CIT(A) has thus not disposed of the appeal on merit but dismissed on the grounds of indolence and negligence by making a reference to the judgment of the Hon ble Supreme Court in the case of CIT vs. B.N. Bhattacharya and anot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Bank Ltd., (2003) 130 taxman 447 (Ker); Jammu Auto Industries vs. CIT (2008) 167 taxman 192 (P H) (FB) and plethora of other judgments. Thus, the issue raised by the assessee appears to be meritorious on first principles. However, in the same vein, we note that the assessee has failed to attend before the CIT(A) and the CIT(A) has passed order ex-parte without expressing any opinion on merits. 8. In this backdrop, we straightaway refer to Section 250(6) of the Act which enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points along with reasons for decision. Thus, it is incumbent upon the CIT(A) to deal with the grounds on merits even in ex-parte order. In view of Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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