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TMI Blog2023 (6) TMI 1471X X X X Extracts X X X X X X X X Extracts X X X X ..... YANI, A.M.: Feeling aggrieved by appeal-orders for A.Ys. 2011-12 and 2013-14, both dated 15.07.2022 and both passed by National Faceless Appeal Centre (NFAC), Delhi ["Ld. CIT(A)"], which in turn arise from assessment-orders dated 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n provided." 4. Ld. AR relied upon decision of Hon'ble Supreme Court in National Thermal Power Company Ltd. Vs. CIT 229 ITR 383 (SC) and National Newsprints Vs. CIT 223 ITR 688 (MP) and submitted that the additional ground is purely 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 c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er opportunity of hearing to assessee. Then, Ld. AR also referred to Para No. 5 of the order of the first appeal and pointed out that the CIT(A) has dismissed assessee's appeals for non-prosecution and not decided the same in accordance 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 provisi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the reason for the decision.". But in the present case, the CIT(A) has dismissed assessee's appeal, though on the ground of non-prosecution by assessee, but still without complying with the mandate of section 250(6). Thus, on 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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