2012 (10) TMI 672

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....R This is an appeal filed by the assessee against the order dated 4.10.2011 of the Commissioner of Income-tax (Appeals), Bareilly pertaining to the Assessment Year 2006-07 raising various grounds on facts and merit. 2. At the time of hearing no one was present on behalf of the assessee despite the fact that notice for the date of hearing had been issued on 28.05.2012.  However, on a per....

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....that the assessee was not keen to pursue the appeal.  In the circumstances, relying upon the decisions in the cases of B.N. Bhattachargee, 118 ITR 461 (SC); Estate of Late Tukojirao Holkar, 223 ITR 480 (MP); & New Diwan Oil Mills (2008) 296 ITR 495 (P&H), the appeal of the assessee was dismissed on the specific ground that the assessee had failed to attend the appeal proceedings. 5. We hav....

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....however brief are the soal and backbone of the order.  A perusal of sec. 250(6) of the Act shows that the statute mandatorily requires the CIT(A) while deciding the appeal to set out the issues for determination; and the decision thereon along with reasons for the decision.  The said exercise which is necessary is missing in the impugned order.  In the light of the above peculiar fa....