Appeal remitted for fresh disposal after lack of opportunity; emphasizes fair hearing in tax matters.

The appeal, dismissed for non-prosecution without proper opportunity by the Ld.CIT(A), was remitted back for fresh disposal due to non-compliance with mandatory requirements under section 250 of the Income-tax Act. The Ld.CIT(A) was directed to reconsider the appeal on its merits, ensuring the assessee's right to be heard. The judgment stressed the significance of adhering to statutory provisions and providing parties with a fair chance to present their case in matters concerning the Income-tax Act.

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Issues:
1. Dismissal of appeal by Ld.CIT(A) for non-prosecution without proper opportunity.
2. Compliance with mandatory requirements under section 250 of the Income-tax Act.
3. Remittance of the matter back to Ld.CIT(A) for fresh disposal of the appeal.

Issue 1: Dismissal of appeal for non-prosecution
The appeal filed by the assessee was directed against the order of Ld.CIT(A)-1, Nashik, dated 02.12.2019, which was passed ex-parte, leading to the dismissal of the appeal for non-prosecution. The assessee challenged this dismissal on the grounds of not being given proper and sufficient opportunity to be heard. The Ld.CIT(A) dismissed the appeal without delving into the merits of the case, which was a violation of the mandatory requirements under the law.

Issue 2: Compliance with mandatory requirements
The order passed by the Ld.CIT(A) did not comply with the necessary provisions outlined in sub-section (6) of section 250 of the Income-tax Act. It lacked the essential elements such as points for determination, decision thereon, and reasons for the decision. The non-compliance with these requirements was acknowledged even by the Ld. DR. Consequently, the matter was deemed to be sent back to the Ld.CIT(A) for a fresh disposal of the appeal, ensuring proper compliance with the legal provisions.

Issue 3: Remittance of the matter for fresh disposal
The appellate tribunal set aside the ex-parte order of dismissal by Ld.CIT(A) and remitted the matter back to him for a fresh disposal of the appeal on its merits. The Ld.CIT(A) was directed to provide the assessee with a proper and sufficient opportunity to be heard. The assessee was instructed to comply with the requirements and extend full cooperation to facilitate the expeditious disposal of the appeal. Ultimately, the appeal of the assessee was treated as allowed for statistical purposes.

In conclusion, the judgment highlighted the importance of providing a fair opportunity for parties to present their case and emphasized the necessity of complying with the statutory requirements while adjudicating matters under the Income-tax Act.

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