TaxTMI 
TaxTMI 
2025 (4) TMI 2117
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.... 143(3) of the Income Tax Act, 1961 (for short "the Act") dated 21.12.2019 for A.Y. 2017-18. The assessee has assailed the impugned order on the following grounds of appeal before us : "1. The order of the learned CIT(A) is erroneous both on facts and in law. 2. The learned CIT(A) erred in deciding the appeal ex-parte without providing opportunity to the appellant; 3. The learned CIT(A) erred in confirming the addition of Rs. 11,82,392/- made by the Assessing Officer by applying the provisions of Section 69A of the I.T. Act." 2. Succulently stated, the assessee had filed its return of income for AY 2017-18 on 08.07.2018, declaring an income of Rs. 5,03,830/-. Subsequently, the case of the assessee was selected ....
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.... addition under Section 69A of the Act of Rs. 11,82,392/- (supra), determined the income of the assessee vide his order passed under Section 143(3) of the Act, dated 21-12-2019 at Rs. 20,28,580/-. 5. Aggrieved, the assessee carried the matter in appeal before the CIT(A) but without success. As discernible from the record, the CIT(A) taking cognizance of the fact that the assessee despite having been put to notice about the fixation of hearing of appeal on three occasions, i.e., 24-08-2022, 05-12-2022, and 14-09-2023, had failed to respond, thus, holding a conviction that he was not interested to pursue the appeal, summarily approved the view taken by the AO and dismissed the appeal. 6. The assessee, being aggrieved by the order of CIT....
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....either sought for an adjournment nor participated in the proceedings before the first appellate authority. Although, we do not approve the conduct of the assessee, who had remained non-cooperative in the course of the proceedings before the CIT(A), but at the same time, are unable to persuade ourselves to concur with the manner in which the latter, without adverting to the specific grounds of appeal based on which the assessee had assailed the impugned order before him, summarily dismissed the appeal for want of prosecution. 10. As observed by us hereinabove, the CIT(Appeals) had disposed off the appeal for non-prosecution and had failed to apply his mind to the issues which did arise from the impugned order and were assailed by the asse....
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....decision on each of the points which arise for consideration with reasons in support. Sec. 251(1)(a) and (h) of the Act provide that while disposing of appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an assessment and/or penalty. Besides Explanation to sub-s. (2) of s. 251 of the Act also makes it clear that while considering the appeal, the CIT(A) would be entitled to consider and decide any issue arising in the proceedings before him in appeal filed for its consideration, even if the issue is not raised by the appellant in its appeal before the CIT(A). Thus once an assessee files an appeal under s. 246A of the Act, it is not open to him as of right to withdraw or not press the appeal. In fact the CIT(A) is obli....