Order passed by Ld. Commissioner should always be in writing as per Section 250(6)

IN THE INCOME TAX APPELLATE TRIBUNAL
DELHI BENCH ‘SMC’: NEW DELHI
SMT. DIVA SINGH, JUDICIAL MEMBER
I.T.A No. 6598/Del/2019
(ASSESSMENT YEAR: 2013-14)

Rakesh Kumar Tehlan
Shop No. 4, Virender Nagar
Market, Najafgarh, New Delhi.
PAN No. ACDPT7132R

vs

INCOME TAX OFFICER
Ward 43(1)
New Delhi .

Appel lant By None
Respondent by Shri Sanj iv Mahajan, Sr. DR
Date of Hearing 18.10.2021
Date of Pronouncement 20.10.2021
Hearing conducted via Webex
ORDER

That the Hon’ble Commissioner of Income Tax (Appeals) has erred in the law as much as on the facts of the case by dismissing the appeal of the appellant for non attendance without appreciating the facts of the case of the appellant on the merits and without providing an adequate opportunity of being heard.”

2. I have heard the submissions and perused the material available on record. On a consideration of the statutory requirements, I am of the view that the impugned order in violation of the statutory remit cannot be upheld. Sub-section (6) of Section 250 of the Income Tax Act, 1961 mandates that the order passed by the Ld. Commissioner should be “250(6) …. be in writing and shall state the points for determination, the decision thereon and the reason for the decision.” I find that the said statutory requirement is not fulfilled. The First Appellate Authority exercising its powers is expected to set out the points for determination in the appeal filed arrive at a decision thereon along with reasons for the decision taken. These steps are missing. Hence for want of these deficiencies the order cannot be upheld.

3. Accordingly, the impugned order is set aside back to the file of the CIT(A) with a direction to pass a speaking order in accordance with law. The assessee in its own interest is directed to ensure full and proper participation before the said Authority. It is made clear that in the eventuality of abuse of the trust reposed the Ld. CIT(Appeals) would be at liberty to pass an order on the basis of material available on record.

4.  Said order was pronounced in the open court at the time of hearing itself. In the result, the appeal of assessee is allowed for statistical purposes. Order pronounced in the open court 20/10/2021

Please find attached the enclosed file for the full judgement