AI Drafter 
TaxTMI 
TaxTMI 
2024 (6) TMI 980
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.....T.(A) erred on facts and in law in dismissing the appeal on Ex-parte basis without appreciating Adjournment Application on Medical Ground of the Counsel being "Total Knee Replacement Surgery" with supporting medical documents submitted on 18.12.2023 which is also mentioned in the Order of the Ld. C.I.T.(A). 2. The Ld. C.I.T.(A) erred on facts and in law in not deciding the appeal on Merits by passing speaking order without appreciating that Ld. CIT(A) is not empowered to dismiss the appeal for non - prosecution. 3. The Ld. C.I.T.(A) failed to appreciate that Ld. A. O. wrongly added Rs. 26,32,067.00 being difference between Sale consideration and Stamp Value without appreciating that Flats sold during the year had been all....
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....roceeding. 6. The Ld. CIT(A) upheld the incorrect addition of Rs. 26,32,067/- made by ld. A. O. who had made the addition on the basis of Chart reproduced in Assessment Order without considering each Registered Sale Deed, Date of allotment and Payments made through cheque before 01.04.2014 by the Flat Buyers towards the booking of Flat and Date of applicability of Circle Rate in the year of allotment. 7. The Ld. C.I.T.(A) erred on facts and in law in upholding the addition of Rs. 3,82,500.00, by disallowing excess Interest of 6% out of 18% paid on Unsecured Loans which were used solely and exclusively for the purpose of business as per business needs. 8. The Ld. CIT (A) erred on facts and in law in upholding the i....
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....T(A). The ld. CIT(A), NFAC dismissed the appeal of the assessee ex-parte qua the assessee. For the sake of ready reference, the findings recorded by the ld. CIT(A), NFAC at para 4 of his order are reproduced as under: "4. Findings:- The appellant were issued notices on 09.02.2021, and 29.11.2023 to 21.11.2023, submit its response, only adjournments was requested on 28.11.2023 and 08.12.2023. Further on 10.12.2023 notice was again issued to the appellant [vide DIN No. ITBA/NFAC/F/APL_1/ 202324/1058620493(1)] to submit its response by 18.12.2023, in which it was specifically mentioned that "Please refer to this office notice dated 09.02.2021, 21.11.2023 and 29.11.2023. It is observed that, compliance was to be made to this o....
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....s dismissed. In the result, appeal of the assessee is dismissed." 4. Aggrieved with the order of the ld. CIT(A), NFAC, the assessee is further appeal before us. 5. During the course of hearing, the ld. A.R. of the assessee has invited our attention to the order of the ld. CIT(A) with the contention that the ld. CIT(A) has passed ex-parte order without affording proper opportunity of being heard to the assessee. He has further contended that on the last date of hearing before the ld. CIT(A), NFAC, i.e., on 18.12.2023, the ld. counsel for the assessee had moved an application for short adjournment on medical ground, with supporting medical documents. However, the ld. CIT(A), NFAC rejected the application for adjournment and dis....
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....e assessment order. 8. As per provisions of section 250(6) of the Act, the Commissioner (Appeals) was obliged to dispose of the appeal in writing after stating the points for determination and to then pass an order on each of the points which arose for consideration; and the Commissioner (Appeals) was further obliged to state the reason for his/her decision on each such points which arose for determination. The Commissioner (Appeals) is duty-bound to dispose of the appeal through a speaking order on merits, on all the points which arose for determination in the appellate proceedings, including on all the grounds of appeal. Moreover, the perusal of section 251(1)(a) and (b) and further the perusal of Explanation of section 251(2) shows th....