9911796707
TMI Blog2022 (11) TMI 1382X X X X Extracts X X X X X X X X Extracts X X X X ..... lowed to the appellant - None appeared on behalf of the assessee - HELD THAT:- We find that the Ld. CIT(A) has passed a laconic and non-speaking order and has dismissed the appeal for non prosecution. Section 251 of the Income Tax Act, does not empower the Ld. CIT(A) to dismiss the appeal for non-prosecution. Accordingly, in the interest of justice, we remit the issue to the file of the Ld. CIT(A) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of the case. That in any view of the matter the authorities below have erred in law and on facts in making addition of Rs.34,76,137 which has already been subjected to tax in A.Y. 2015-16 but without making any verification of the facts of the case addition made and maintained by two lower authorities which action is illegal as well as baseless. That in any view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent year 2015-16 and even 'explanation filed was not considered hence addition is unwarranted. That in any view of the matter a specific and detailed reply in compliance to notice under section 143 (2) was filed before the assessing officer ward 2 (2) (1) (Ghaziabad) but without considering the submission addition was made by the assessing office and confirmed by C1T (appeal) which is not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been dealt with cogently by the Assessing Officer in his order. Hence, he dismissed the assessee's ground. 6. Against the above order, the assessee is in appeal before us. 7. We have heard the Ld. DR and perused the record. None appeared on behalf of the assessee. We find that the Ld. CIT(A) has passed a laconic and non-speaking order and has dismissed the appeal for non prosecution. Sect ..... X X X X Extracts X X X X X X X X Extracts X X X X
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