2019 (6) TMI 1701

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.... PER: R.C. SHARMA, A.M. This is an appeal filed by the assessee against the order of ld.CIT(A)-IV, Jaipur dated 04/12/2018 for the A.Y. 2011-12 in the matter of order passed U/s 143(3) read with Section 254 of the Income Tax Act, 1961 (in short, the Act). 2. Rival contentions have been heard and record perused. Facts in brief are that the assessee, a partnership firm, is a civil contracto....

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....sions, the assessee has asked for adjournment on reasonable and valid grounds. Accordingly, it was prayed that the matter should be restored to the ld. CIT(A) for deciding on merit. 5. On the other hand, the ld DR has relied on the orders passed by the lower authorities. 6. We have considered the rival contentions and carefully gone through the orders of the authorities below and found from ....

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....und that even the ld. CIT(A) has not adjudicated the grounds raised by the assessee on merits. As per provisions of Section 250(6) of the Act, the ld. CIT(A) is required to pass a speaking order in writing giving reasons for reaching to the conclusion. However, the order passed by the ld. CIT(A) are not in terms of Section 250(6) of the Act. Therefore, in the substantial interest of justice, we se....