1999 (8) TMI 109

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cted against the order of the CIT(A) dated 13-10-1998 for assessment year 1995-96. Vide impugned order, the CIT(A) has dismissed the appeal of the assessee without considering the facts and grounds raised by the assessee. The CIT(A) observed that the assessee has failed to put in an appearance on the various dates of hearing and finally when the appeal was fixed on 12-10-1998, an application of ad....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....sment years 1991-92,1992-93, 1993-94 and 1994-95, which were filed prior to the filing of the present appeal, were pending before the CIT(A) and have, in fact, not even been taken up for disposal. In the circumstances, taking up the appeal for assessment year 1995-96, which included common points involved in the earlier years was not proper and appropriate. The ld. counsel very fairly conceded tha....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... that the appellate orders of the CIT(A) are to state the points arising in the appeal, the decision of the authority thereon and the reasons for such decision. The underlying rationale of the provision is that such orders are subject to further appeal to the appellate Tribunal. Speaking order would obviously enable a party to know precise points decided in his favour or against him. Absence of th....