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TMI Blog2024 (11) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... o dispose off the same on merit and it is not open for him to summarily dismiss the appeal on account of non-prosecution of the same by the assessee. In fact, a perusal of Sec.251(1)(a) and (b), as well as the Explanation to Sec.251(2) of the Act reveals that the CIT(Appeals) remains under a statutory obligation to apply his mind to all the issues which arises from the impugned order before him. As per the mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution - See PREMKUMAR ARJUNDAS LUTHRA (HUF) [ 2016 (5) TMI 290 - BOMBAY HIGH COURT] Unable to persuade to subscribe to the dismissal of the appeal by the CIT(Appeals) for non-prosecution, therefore, set-aside his order with a directi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsustainable, not proper on facts, ignoring the submissions of the appellant thereby based on presumptions surmises and not in accordance with the provisions of law. Further, the Ld.CIT(A) has failed to appreciate that the Ld. AO was purportedly influenced by the observations in the revision order, hence, it is earnestly prayed that the unjustified addition of Rs. 35,37,909/- may kindly be deleted. GROUND NO.III 3. That the Appellant craves leave to add, amend, alter or delete all or any of the grounds of Appeal at the time of hearing of the appeal. Also, the assessee has raised the following additional grounds of appeal: (I) That the Assessment Order passed u/s. 147 r.w.s. 144B of the Act on 27/03/2023 and the consequential addition made t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e time line prescribed under the provisions of section 148A(b) of the Act hence, it is earnestly requested that the assessment order passed u/s. 147 r.w.s. 144B may please be quashed and cancelled in limine. As the assessee based on the additional grounds of appeal has assailed the validity of the jurisdiction that was assumed by the A.O for framing the impugned assessment, adjudication of which would not require looking any further beyond the facts available on record, therefore, I have no hesitation in admitting the same. My aforesaid view that where an assessee, had raised, though for the first time, an additional ground of appeal before the Tribunal which involves purely a question of law and requires no further verification of facts, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of Rs. 4,42,862/- from Shri Ganesh Prasad Khetan (PAN : AEYPK1535L), on which, the latter had deducted tax at source. It was further observed by him that the assessee had declared income on the aforesaid amount of contract receipts of Rs. 4,42,862/- u/s. 44AD of the Act. Apropos the gross receipt of Rs. 4,65,77,734/- (supra), the A.O observed that the assessee had declared his income at Rs. 1,88,310/- only which was less than 1% of the total credits. Considering the aforesaid facts, the A.O called upon the assessee to put forth an explanation as to why the entire amount of receipts i.e. Rs. 4,66,20,596/- [Rs.4,65,77,734/- (+) Rs. 42,862/-] may not be treated as his receipts from business activities. As the assessee had failed to come fort ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal of the assessee has been disposed off by the CIT(Appeals). In my considered view, once an appeal is preferred before the CIT(Appeals), it becomes obligatory on his part to dispose off the same on merit and it is not open for him to summarily dismiss the appeal on account of non-prosecution of the same by the assessee. In fact, a perusal of Sec.251(1)(a) and (b), as well as the Explanation to Sec.251(2) of the Act reveals that the CIT(Appeals) remains under a statutory obligation to apply his mind to all the issues which arises from the impugned order before him. As per the mandate of law the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. The aforesaid view is fortified by the judgment of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the order of the AO and restore it to the AO for passing a fresh order stands withdrawn. Therefore, it would be noticed that the powers of the CIT(A) are co-terminus with that of the AO i.e. he can do all that A.O 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 from the s. 251(1)(a) and (b) and Explanation to Sec. 251(2) of the Act which requires the CIT(A) to apply his mind to all the issues which arise from the impugned order before him whether or not the same has been ra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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