AI Structured Summary
Not yet generated for this judgment
Judgment
Bhavnesh Saini, J
This appeal by Assessee has been directed against the Order of the Ld. CIT(A)-40, Delhi, Dated 14.02.2017, for the A.Y. 2012-2013.
We have heard the Learned Representative of both the parties and perused the Order of the Ld. CIT(A). The Ld. CIT(A) noted that the claim of depreciation has been disallowed in this case. Several notices were issued by the predecessor Ld. CIT(A), but, none have been attended to by the assessee. Therefore, notices were issued to the assessee for hearing of the appeal, but, the same have not been returned un-served. The Ld. CIT(A), therefore, presumed that notice have been served upon the assessee. The Ld. CIT(A), therefore, noted that assessee is not interested in pursuing the appeal, therefore, appeal of assessee was dismissed.
The Learned Counsel for the Assessee has not pressed Ground No.1. Therefore, Ground No.1 of the appeal of the assessee is dismissed as not pressed.
On Ground No.2 of the appeal of the assessee, the Learned Counsel for the Assessee contended that the Order of the Ld. CIT(A) is not justified in confirming the action of the A.O.
After hearing both the parties, we are of the view that the matter requires reconsideration at the level of the Ld. CIT(A). According to Section 250(6) of the I.T. Act, the Ld. CIT(A) is required to mention reasons for decision in the appellate order even if assessee appears before him or not. Since no reasons for decision have been mentioned in the appellate order and it is an ex-parte order, therefore, matter could be remanded to the Ld. CIT(A) for fresh decision in accordance with law. In this view of the matter, we set aside the impugned order of the Ld. CIT(A) and restore the appeal of assessee to his file with a direction to re-decide the appeal of assessee in accordance with law, by giving reasonable, sufficient opportunity of being heard to the assessee. In view of the facts stated in the appellate order, assessee is directed to appear before the Ld. CIT(A) on 17.10.2019. Ground No.2 of the appeal of assessee is allowed for statistical purposes.
In the result, appeal of Assessee partly allowed for statistical purposes.