INCOME TAX ACT, 1961

Section 251

Appeal CIT(A) - Period and timing of personal hearing before the CIT(A) - Power conferred on the CIT (A) under section 251 to enhance the assessment -

Assessee filed appeal against the order of CIT(A) submitting that CIT(A) had simply reproduced the assessment order and notice of hearing and then dismissed the appeal. According to assessee, Mr. J, who appeared before CIT(A), was a staff from his office and not a Chartered Accountant. CIT(A) mistook the office staff from counsel's office to a Chartered Accountant and proceeded to dispose of the appeal without appreciating the material available on record. Therefore, matter might be remitted back to CIT(A) for reconsideration on merit. Held: The power conferred on the CIT(A) to enhance the assessment is onerous responsibility. Such a responsibility cannot be ignored by CIT(A) by simply blaming the assessee that he had not responded to notice of hearing. Tribunal was of considered opinion that CIT(A) has to apply his mind independently to the material available on record and reappreciate the same and thereafter decide the issue afresh in accordance with law. Tribunal was confident that CIT(A) might confine his hearing of appeals within the working hours of the Income-tax Department so that the Chartered Accountants, Advocates and tax practitioners, who were appearing before him, may have more confidence and certainty in his functioning. Therefore order of CIT(A) was set aside and matter was remanded back to CIT(A).

REFERRED :

FAVOUR : Matter remanded

A.Y. :

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