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| The Tax Publishers2021 TaxPub(DT) 0896 (Del-Trib) INCOME TAX ACT, 1961
Section 250(6)
Where CIT(A) without disposing of the issue on merit had simply dismissed the appeal of the assessee due to nonappearance, it would be held as not as per law. Thus, matter was restored to the file of CIT(A) with the direction to give one final opportunity to the assessee to substantiate its case and decide the issue as per facts and law.
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Appeal [CIT(A)] - Ex parte order - Non-adjudication of issue on merits -
Assessee filed appeal against the ex-parte Order, passed by CIT(A) on account of non-appearance.Held: As per the provision of section 250(6), the order of CIT(A) disposing of the appeal shall be in writing and shall state the points for determination, the decision thereon and the reason for the decision. However, in the instant case, CIT(A) without disposing of the issue on merit has simply dismissed the appeal of the assessee due to non-appearance which was not as per law. Thus, matter was restored to the file of CIT(A) with the direction to give one final opportunity to the assessee to substantiate its case and decide the issue as per facts and law.
REFERRED :
FAVOUR : Matter remanded.
A.Y. : 2010-11
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