2024 (3) TMI 1505

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.... For the Respondent : Shri R.K. Jain, Sr. DR ORDER PER BENCH: The captioned appeals arise from the order of the Commissioner of Income Tax (Appeals)-29, New Delhi in respective assessment orders passed by the Assessing Officer tabulated hereunder: Sr. Nos. ITA/CO Nos. CIT(A) Order dated Assessment Order date and Assessment Year Order passed under Sections 1. ITA No.....

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....l/2022 CIT(A)-29, New Delhi order dated 30.08.2022 Assessment order dated 29.12.2019; A.Y. 2017-18 Assessment Order under section 143(3) of the Income Tax Act, 1961. 6. ITA No. 2735/Del/2022 CIT(A)-29, New Delhi order dated 30.08.2022 Assessment order dated 13.02.2021; A.Y. 2018-19 Assessment Order under section 143(3) r.w. Section 143(3A) & 143(3B) of the Income Tax Act, 1....

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....tion of appeal by the assessee before him. The CIT(A) has passed a cryptic order without any cogent discussion on merit. 5. We straightway refer to Section 250(6) of the Act which enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points along with reasons for the decision. Thus, it is incumbent upon the CIT(A) to deal with the ....

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.... the matter back to the CIT(A) in the larger interest of justice with a view to enable the assessee to avail proper opportunity for disposal of appeal by the CIT(A) on various points. The assessee is cautioned to extend full co-operation to the CIT(A) without any demur, failing which, the CIT(A) shall be at liberty to conclude the appellate proceedings in accordance with law. Hence, the order of t....