TaxTMI 
TaxTMI 
2020 (1) TMI 1563
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the following grounds of appeal before us: "The appellant objects to the order passed by the Commissioner of Income Tax (Appeals) - 24, [CIT(A)], Mumbai on the following grounds: 1. The learned CIT(A) erred in dismissing appeal by passing an ex-parte order. 2. The learned CIT(A) erred in not directing the Assessing officer to delete the disallowance of INR 9,02,748 made under Section 40(a)(1a) of the Income tax Act. 3. The learned CIT(A) erred in not directing the Assessing officer to delete the ad-hoc disallowance of INR 5,00,000 made towards business expenses. 4. The appellant reserves the right to add, alter or amend to the above grounds of appeal." 2. Briefly stated, the assessee company which is engaged in the business of ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....osed off the appeal by way of an ex-parte order. It was averred by the ld. A.R that the CIT(A) had not afforded sufficient opportunity of being heard to the assessee and had proceeded with and disposed off the appeal by way of an ex-parte order. It was submitted by the ld. A.R that the matter in all fairness may be restored to the file of the CIT(A) for fresh adjudication after affording an opportunity of being heard to the assessee. 5. Per contra, the ld. Departmental Representative (for short "D.R‟) did not object to the aforesaid contentions advanced by the counsel for the assessee. 6. We have heard the authorised representatives for both the parties, perused the orders of the lower authorities and the material available on recor....
X X X X Extracts X X X X
X X X X Extracts X X X X
....erved as under: "8. From the aforesaid provisions, it is very clear once an appeal is preferred before the CIT(A), then in disposing of the appeal, he is obliged to make such further inquiry that he thinks fit or direct the AO to make further inquiry and report the result of the same to him as found in Sec. 250 of the Act. Further, Sec. 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing after stating the points for determination and then render a decision on each of the points which arise for consideration with reasons in support. Sec. 251(1)(a) and (h) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an assessment and/or penalty. Besides Explanatio....