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TMI Blog2024 (8) TMI 880X X X X Extracts X X X X X X X X Extracts X X X X ..... fore ld. CIT(A). Further, the Ld.AR mentioned that the employee, who was entrusted with the matter has already left the job. As reasonable opportunity was denied to the assessee which is gross violation of the natural justice. The assessee was prevented from submitting the evidence before the ld.CIT(A) in due appeal proceedings. We fully relied on the order of Premkumar Arjundas Luthra (HUF) [ 2016 (5) TMI 290 - BOMBAY HIGH COURT] . We dismiss the appeal order and direct to remand back the matter to file of the CIT(A) to pass a speaking order. Both the rival parties have accepted the direction of the bench. We are not expressing any view on merit which will impair the appeal proceedings before the ld. CIT(A). Assessee appeal allowed for sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... record (in short, APB). The Ld.AR in argument placed that the email mentioned in specific coloumn in Form 35 (APB, page-24) is duly mentioned as [email protected]. But the notice was wrongly issued in the email [email protected]. Several notices are issued in the wrong email address which was deemed to be absence of service on the assessee and the assessee has no information about the notice of the appellate authority. Finally, the notice was correctly issued in the email as mentioned by the assessee and the assessee filed an adjournment petition for filing the evidence before ld. CIT(A). Further, the Ld.AR mentioned that the employee, who was entrusted with the matter has already left the job. The copy of the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o withdraw or not press 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set aside the order of the Assessing Officer and restore it to the Assessing Officer for passing a fresh order stands withdrawn.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 CIT(A) is co-terminus with that of the Assessing Officer i.e. he can do all 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 CIT(A) to dismiss the appeal on account of non-prosecution of the appeal by t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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