9911796707
TMI Blog2023 (6) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... f hearing and without disposing of assessee's request for adjournments. Secondly, we also note that section 250(6) of the Income-tax Act, 1961 provides "The order of the Commissioner (Appeals) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision.". But in the present case, the CIT(A) has dismissed assessee' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 31.03.2014 and 28.03.2016 passed by ACIT-3(1), Bhopal and ITO, 2(1), Bhopal respectively, the assessee has filed these two appeals. 2. Both of these appeals are of the same assessee; the representatives are same and the factual backdrop, reasoning and analysis is also identical; therefore they were heard together and are being disposed of by this consolidated order for the sake of convenience. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urely legal in nature, goes to the root of matter and can be adjudicated on the basis of facts already available on record; hence the same deserves to be admitted. Ld. DR could not show any objection. We, therefore, admitted the same and thereupon both sides made submissions. 5. During hearing, the Ld. AR pleaded only additional ground and submitted that the CIT(A) fixed first-hearing on 05.02.20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cordance with the law prescribed in Section 250(6) of Income-tax Act, 1961. For these reasons, Ld. AR prayed that the order of CIT(A) is not legal, valid and as per provisions of law; therefore the same should be quashed and matter should be remanded back to CIT(A) for a fresh adjudication. 6. Ld. DR does not have any objection in remanding case back to CIT(A) but makes a prayer to direct the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n both counts the impugned first appeal-order passed by CIT(A) is not valid; the same deserves to be set aside and the matter is fit for remand to the file of CIT(A) for a proper adjudication. In view of this, we deem it fit to remand this matter back to Ld. CIT(A) for a proper adjudication after giving opportunity of hearing to the assessee. We order accordingly. The assessee is also directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
