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TMI Blog2024 (11) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... e issue that Specified Domestic Transactions u/sec.92BA were excluded by Finance Act, 2017. Admittedly, TPA are only with reference to Specified Domestic Transactions. This issue has not been discussed by the ld.CIT(A). As held in the case of Pr.CIT(Central) Vs. Premkumar Arjundas Luthra[ 2016 (5) TMI 290 - BOMBAY HIGH COURT] as noticed that the powers of the CIT(A) is coterminous with that of the AO i.e. he can do all that AO could do. Therefore just as it is not open to the AO 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 the assessee. This is amply clear fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 369/- made by the learned A.O. 2) The assessee submits that there was a reasonable cause on its part for the non compliance to the notices issued by the learned CIT(A) and accordingly, requests for one more opportunity to present its case before the learned CIT(A). 3) The assessee submits that the notices were issued by the learned CIT(A) on the e-mail ID which was not being used and hence, the assessee was not aware of the notices issued by the learned CIT(A) and accordingly, there was non compliance on the part of the assessee to the various notices issued by the learned CIT(A) and hence, the assessee requests for one more opportunity to present its case before the learned CIT(A). 4) The learned CIT(A) erred in confirming the Transfer Pri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our attention to copies of the Return of Income filed by the assessee for A.Y.2020-21 onwards to demonstrate that actually there were no business activities. Ld.AR submitted that since most of the Assessee s employees have left, the Emails have not been checked. Ld.AR submitted that there was no malafide intention in not complying notices issued by ld.CIT(A). Ld.AR submitted that an opportunity may kindly be provided. Ld.AR also submitted that ld.CIT(A) has merely confirmed the addition without discussing the merits of the addition. Submission of ld.DR : 3. Ld.DR agreed that ld.CIT(A) has not discussed the merits of the additions and hence, case may be set-aside to the ld.CIT(A). Findings Analysis : 4. We have heard both the parties and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annul an assessment and/or penalty. Besides Explanation to sub-section (2) of Section 251 of the Act also makes it clear that while considering the appeal, the CIT(A) would be entitled to consider and decide any issue arising in the proceedings before him in appeal filed for its consideration, even if the issue is not raised by the appellant in its appeal before the CIT(A). Thus once an assessee files an appeal under Section 246A of the Act, it is not open to him as of right to 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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