M/s Evershine Infradevelopers Pvt.Ltd vs Income Tax Officer

G.S. Pannu, Vice President

1.This appeal by the assessee for the assessment year 2015-16 is directed against the order of learned CIT(A)-3, New Delhi dated 13th February, 2019.

In this appeal, the first grievance of the assessee is against the action of the CIT(Appeals) in disposing of the appeal ex-parte noticing the absence of the assessee, without discussing the merits of the Grounds of appeal raised before him.

I find ample potency in the grievance of the assessee inasmuch as Section 250(6) of the Income-tax Act, 1961 (in short 'the Act') directs the Commissioner (Appeals) to dispose of the appeal before him in writing stating the points for determination, the decision thereon and the reasons for such decision. A perusal of the impugned order reveals that the approach adopted by the CIT(Appeals) is inconsistent with the requirements of Section 250(6) of the Act. In fact, the CIT(A) has summarily dismissed the appeal of the assessee noticing the absence of the assessee, without adjudicating the merits of the dispute before him. Therefore, on this point itself, the impugned order of the CIT(Appeals) is unsustainable and is accordingly set aside.

The matter is restored back to the file of the CIT(Appeals) who shall de-novo adjudicate the appeal of the assessee in accordance with law after allowing the assessee a reasonable opportunity of being heard.

In the result, without going into the merits of the issue involved, the appeal is disposed of as above.