Lalit Kumar Sahni vs Commissioner Of Income Tax

Bhavnesh Saini, J

1.This appeal by the assessee has been directed against the order of ld. CIT(A)-20, New Delhi dated 14.11.2018 for assessment year 2010-11.

2.The ld. CIT(A) noted in the impugned order that various notices were sent to assessee for hearing of appeal but none have been responded by the assessee. The ld. CIT(A) in absence of assessee and in absence of any material on record dismiss the appeal of assessee.

3.I have heard the ld. DR. According to Section 250(6) of the Income Tax Act, 1961, ld. CIT(A) is required to mention point for determination and reasons for decision in the appellate order, even if assessee appeared before him or not. The ld. CIT(A) did not mention in the order, if the same notice have actually been served upon the assessee. Thus, the order is violative of principles of natural justice as well. The ld. DR suggested that matter may be remanded back to the file of ld. CIT(A) for fresh adjudication. I, accordingly, set aside the order of ld. CIT(A) and restore the appeal of assessee to his file with direction to re-decide appeal of assessee strictly on merit giving reasons for decision in the appellate order. The ld. CIT(A) shall giving reasonable sufficient opportunity of being heard to the assessee.

4.In the result, the appeal of the assessee is allowed for statistical purposes.