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Judgment
This appeal by assessee has been directed against the order of Ld. CIT(Appeals)-5, Delhi dated 16.08.2018 for AY 2013-14.
The Ld. CIT(A) noted that the notices sent to the assessee for hearing of the appeal received back undelivered. Thereafter, assessee appeared but took adjournment. Thereafter, there was no compliance. The Ld. CIT(A), therefore, inferred that assessee has no ground or evidence, therefore, appeal of assessee was dismissed.
I have heard Ld. DR and perused the impugned order. According to section 250(6) of the Act, Ld. CIT(A) is required to mention point for determination and reasons for decision in the appellate order, even if, assessee did not appear before him to prosecute the appeal. The Ld. CIT(A), therefore, passed this order in violation of section 250(6) of the Act. The order of Ld. CIT(A), thus, cannot be sustained in law.
I, accordingly, set aside the appellate order and restore the appeal of assessee to the file of CIT(A) with direction to re-decide the appeal of assessee strictly on merits giving reasons for decision in the appellate order. Ld. CIT(A) shall give reasonable, sufficient opportunity of being heard to the assessee. In the result, appeal of assessee is allowed for statistical purposes.
Order pronounced in the open Court.