2022 (5) TMI 1346

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....ed 12.03.2015 for assessment year 2012-13. Before us the assessee has assailed the impugned order on the following grounds of appeal: "1. The Ld. Commissioner of Income Tax (Appeals)-II, Raipur erred in confirming the disallowance of claim of Rs.6,01,692/- u/s.54F being proportionate expenditure of Rs.9,73,800/- further incurred after purchase of new house to make it habitable. 2. That the appellant craves leave to add, to alter, to withdraw, to amend the above ground of appeal before or at the time of the hearing of the appeal." 2. Succinctly stated, the assessee had e-filed its return of income for the assessment year 2012-13 on 28.09.2012, declaring an income of Rs.1,00,97,250/-. Original assessment was framed by the....

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....on‟ to Sec.251(2) of the Act, reveals, that the CIT(A) remains under a statutory obligation to apply his mind to all the issues which arises from the impugned order before him. As per mandate of law, the CIT(Appeals) is not vested with any power to summarily dismiss the appeal for non-prosecution. Our aforesaid view is fortified by the judgment of the Hon'ble High Court of Bombay in the case of CIT Vs. Premkumar Arjundas (HUF) (2017) 297 CTR 614 (Bom). In the aforementioned case the Hon'ble jurisdictional High Court had observed 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 thi....