Commissioner (Appeals) cannot dismiss the assessee’s appeal in a summary manner without deciding the appeal on merits through an order in writing, stating the points of determination in the appeal, the decision thereon and the reason for the decision. Order of the CIT(A) is set aside, and he is directed to pass a de novo order as per law, in accordance with law. Followed CIT v. Kanpur Coal Syndicate (1964) 53 ITR 225 (SC), CIT v. Premkumar Arjundas Luthra (HUF) (2016) 240 Taxman 133/ (2017) 297 CTR 614 (Bom)(HC) (AY. 2011-12)
Praksh Pushparaj Golcha v. ACIT (2025) 236 TTJ 14 / 174 taxmann.com 219 (Mum)(Trib)
S. 250: Appeal-Commissioner (Appeals)]-Procedure]-Duty Commissioner (Appeals) cannot dismiss appeal on account of non-prosecution of appeal by assessee Duty-bound to dispose of the appeal through a speaking order on merits, on all the points which arose for determination in the appellate proceedings, including on all the grounds of appeal-Order of the CIT(A) is set aside and he is directed to pass de novo order as per law, in accordance with law. [250(6), 251 (2)]
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