9911796707
TMI Blog2023 (2) TMI 1308X X X X Extracts X X X X X X X X Extracts X X X X ..... HELD THAT:- CIT (A) has not decided the case on merits but dismissed the same for non-prosecution. As per section 251 of the Income-tax Act, 1961, ld. CIT(A) is duty bound to decide the case on merits and not dismissed the appeal for non-prosecution. In these circumstances, we remit the appeal to ld. CIT (A). Ld. CIT (A) is directed to pass proper speaking order on merits of the case. Needless to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashed; b. Without prejudice to the above, the addition as made by the Assessing Officer sum of Rs. 4,28,43,875/- on account of loans and advances at Rs. 5,04,358/-, sundry creditors at Rs. 4,18,39,517/- and commission amount of Rs. 5,00,000/- is arbitrary, erroneous, unwarranted and illegal and must be quashed; c. That the disallowance of expenses at 25% on an adhoc basis even when they are audi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ent order dated 27/03/2015 passed by the Id. A.O. u/s. 143(3) of LT. Act, 1961 for A.Y. 2012-13 on a total income of Rs. 4,32,53, 100/- against a returned income of Rs. Nil. Aggrieved by the same the appellant has preferred the present appeal. 2. The appeal was filed on 28/04/2014 and therefore could not be taken up during F.Y, 2015-16 being Category 8-4, appeal. The same was listed for hearing in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tenance. It is clear that the appellant is willfully evading appearing in the appeal. The present appeal was filed by the appellant in the month of April, 2015 and has therefore been pending for about a year and quarter. There has been sufficient time for preparing the case and seeking a long adjournment is neither necessary nor appropriate. The disposal of appeals are governed by the statutory in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prosecution. As per section 251 of the Income-tax Act, 1961 (for short 'the Act'), ld. CIT(A) is duty bound to decide the case on merits and not dismissed the appeal for non-prosecution. In these circumstances, we remit the appeal to ld. CIT (A). Ld. CIT (A) is directed to pass proper speaking order on merits of the case. Needless to add, assessee should be given adequate opportunity of be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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