The Tax Publishers2021 TaxPub(DT) 0709 (Jp-Trib)

INCOME TAX ACT, 1961

Sction 250

Where order of CIT(A) did not touch the merits of the issue regarding the addition made by AO; the order of the CIT(A) was set aside and accordingly, the issue was remanded to the CIT (A) for deciding the same afresh on merits after giving one more opportunity to the assessee to present his case.

Appeal [CIT(A)] - Order of CIT(A) - Ex-parte order -

AO completed assessment in case of assessee by passing an ex-parte order under section 144 after making addition on account of unexplained bank deposits and interest thereon. Further, the assessee filed an appeal before CIT(A), however, none appeared even before the CIT(A). Therefore, the appeal of the assessee was dismissed by passing an ex-parte order. Held: AO made addition on the ground that the assessee had not complied with the notices and lack of explanation on the bank deposits. Further, the assessment order passed by the AO under section 144 was confirmed by CIT (A) alleging that during appellate proceeding, various notices were issued to the assessee, however, no compliance was made in that regard. However, since the order of the CIT (A) did not touch the merits of the issue regarding the addition made by the AO, the order of the CIT (A) was set aside and accordingly, the issue was remanded to the CIT (A) for deciding the same afresh on merits after giving one more opportunity to the assessee to present his case.

REFERRED :

FAVOUR : Matter remanded.

A.Y. : 2007-08



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