2025 (2) TMI 1729

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.... assessment order dated 21.03.2014 passed by the learned Assessing Officer(AO) under Section 153A r.w.s 143(3) of the Income Tax Act. "1. On the facts and circumstances of the case he (sic. The) learn CIT(A) erred o considering the fact that when that are no incineration (sic. Incriminating) document found during search, the Capital assessment need not be disbursed until item are specific audition (sic. addition) based on incineration (sic. incriminating) document, have the order is bad in law. 2. On the facts and circumstances after case the appellant being a lady, unaware of e-mail notices, never cause to know abort fizeetion (sic. fixation) of the appeal hence know prepare(sic. no proper) opportunity given to the appell....

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....erm capital gain on sale of shares, and the income was claimed as exempt from income-tax. The assessee was asked by the AO to furnish complete details of purchase and sale of shares/mutual funds, but the assessee did not file any evidences nor filed any reply. The AO made addition of Rs. 1,15,995/- to the income of the assessee as income from other sources, vide assessment order dated 21.03.2014 passed under Section 153A r.w.s 143(3) of the Act. 3. Aggrieved, the assessee filed first appeal before the Ld. CIT(A). The ld. CIT(A) issued as many as 11 notices during the course of appellate proceedings, but there was no compliance on the part of the assessee. The ld. CIT(A) dismissed the appeal of the assessee on the ground that assessee is ....

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....o the tune of Rs. 1,15,995/- as income from other sources. The assessee filed first appeal with ld. CIT(A). We have observed that learned CIT(A) has passed an exparte order. We have observed that the learned CIT(A) issued as many as 11 notices to the assessee, but there was no compliance on the part of the assessee. The ld. CIT(A) dismissed the appeal of the assessee ex-parte by passing a cryptic non speaking order, on the grounds that the assessee is not interested in prosecuting its appeal. We further observe that the ld. CIT(Appeals) is required and obligated to pass appellate order in compliance with the provisions of section 250(6), as ld CIT(A) is required to pass reasoned and speaking order on merits in accordance with law. The ld. C....

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....te authority in chain of judicial heirarchy. Thus, Reasons which weighed in the minds of the adjudicating authority while adjudicating appeal on merits of the issues are cardinal as the higher appellate authority can then adjudicate appeal on the issues arising in appeal before them, based on decision and reasoning of ld. CIT(A) in deciding the issues. If the ld. CIT(A) simply dismiss the appeal merely because the assessee did not comply with the notices issued by ld. CIT(A) in limine without adjudicating issues arising in the appeal on merits, such order is not sustainable in the eyes of law keeping in view provisions of Section 250(6), and also higher appellate authorities will be deprived to see what weighed in the mind of the ld. CIT(A)....