Subject: According to Section 250(6) of the I.T. Act, 1961, the Ld. CIT(A) is required to mention point for determination

Referred Sections:
Section 250(6) of the I.T. Act, 1961,

        IN THE INCOME TAX APPELLATE TRIBUNAL
             DELHI BENCHES "SMC": DELHI

     BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER

                  ITA.No.439/Del./2019
                Assessment Year 2015-2016

Mr. Hardeep Singh,               The Income Tax Officer,
Karnal. PAN FOZPS0885B
C/o. S.B. Gupta,            vs., Ward-2,
Advocate, 3/68, Shakti           Karnal.
Colony, Karnal. Haryana.
        (Appellant)                     (Respondent)

               For Assessee :           -None-
               For Revenue : Shri S.L. Anuragi, Sr.DR

             Date of Hearing : 04.06.2019
      Date of Pronouncement : 04.06.2019

                           ORDER

           This appeal by Assessee has been directed

against the   Order of the     Ld.   CIT(A), Karnal, Dated

15.11.2018 for the A.Y. 2015-2016.







2.         The Ld. CIT(A) noted that assessee has not made

any appearance despite giving various opportunities. The

Ld. CIT(A), therefore, noted that assessee has nothing to add

or submission in respect of the additions made by the A.O.
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                                                ITA.No.439/Del./2019
                                           Mr. Hardeep Singh, Karnal.


The Ld. CIT(A), accordingly, dismissed the appeal of

assessee.


3.          I have heard the Learned D.R. and perused the

Orders of the authorities below.


4.          After considering the submissions of the Ld. D.R.

I am of the view that the matter requires reconsideration at

the level of the Ld. CIT(A). According to Section 250(6) of the

I.T. Act, 1961, the Ld. CIT(A) is required to mention point for

determination and reasons for decision in his appellate

order. Even if the assessee did not appear before Ld. CIT(A),

the Ld. CIT(A) should have to decide the appeal on merits

giving reasons for decision in the appellate order. However,

the Ld. CIT(A) simply dismissed the appeal of assessee for

non-prosecution. Therefore, the order cannot be sustained

in law.







5.          In view of the above, I set aside the impugned

order of Ld. CIT(A), Karnal and restore the appeal of

assessee to his file with a direction to re-decide the appeal of

assessee in accordance with law, giving reasons for decision
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                                               ITA.No.439/Del./2019
                                          Mr. Hardeep Singh, Karnal.


in the appellate order, by giving reasonable and sufficient

opportunity of being heard to the assessee.


6.        In the result, appeal of Assessee allowed for

statistical purposes.


          Order pronounced in the open Court.



                                         Sd/-
                                        (BHAVNESH SAINI)
                                       JUDICIAL MEMBER
Delhi, Dated 04th June, 2019

VBP/-

Copy to

1.   The appellant
2.   The respondent
3.   CIT(A) concerned
4.   CIT concerned
5.   D.R. ITAT "SMC" Bench
6.   Guard File

                        //By Order//



           Asst. Registrar : ITAT : Delhi Benches :
                             Delhi.