9911796707
TMI Blog2024 (6) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... taking a view that such cases should be restored back to the files of CIT(A), therefore, we, in absence of any distinguishable features in the present case, without going into the merits of the case are of the opinion to restore the issues raised in the present appeal back to the files of CIT(A) for adjudicating the same afresh, with affording reasonable opportunity of being heard to the assessee, which the assessee shall comply in most diligent manner without any fail. The assessee will be at liberty to submit necessary explanations and submission in the set aside proceedings. As in absence of deliberation on the issues on its merits before the CIT(A) based on material available on record, in the interest of justice, we find it appropriate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of Trinity Enterprises. Return of the Income for the AY 2015-16 was file by the assessee electronically on 11.01.2016 declaring a total income of Rs. 8,77,040/-. The case of the assessee was subsequently, selected for scrutiny under CASS. Statutory notices were issued u/s 143(2) and 142(1) and the case was fixed for hearing. Certain issues were raised by the Ld AO and the assessee was show caused for explanations. However, the explanations and submissions of assessee were found to be insufficient and unconvincing by the Ld AO, thus she made the two additions u/s 68 for Rs. 10,26,911/- and u/s 41(1) for Rs. 52,86,164/-. In aggregate Rs. 63,13,075/- . 4. Being aggrieved with such additions the assessee preferred an appeal before the Ld CIT( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AO, nothing transpires from the impugned order that he had decided the issues with independent application of mind. Since the appeal of the assessee was not decided on merits by the Ld. CIT(A) and in such cases, we are consistently taking a view that such cases should be restored back to the files of Ld. CIT(A), therefore, we, in absence of any distinguishable features in the present case, without going into the merits of the case are of the opinion to restore the issues raised in the present appeal back to the files of Ld. CIT(A) for adjudicating the same afresh, with affording reasonable opportunity of being heard to the assessee, which the assessee shall comply in most diligent manner without any fail. The assessee will be at liberty to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss the appeal. In fact the CIT(A) is obliged to dispose of the appeal on merits. In fact with effect from 1st June, 2001 the power of the CIT(A) to set aside the order of the Assessing Officer and restore it to the Assessing Officer for passing a fresh order stands withdrawn. Therefore, it would be noticed that the powers of the CTT(A) is co-terminus with that of the Assessing Officer i.e. he can do al that Assessing Officer could do. Therefore, just as it is not open to the Assessing Officer to not complete the assessment by allowing the assessee to withdraw its return of income, it is not open to the assessee in appeal to withdraw and/or the CTT(A) to dismiss the appeal on account of non-prosecution of the appeal by the assessee. This is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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