Ramit Kochar ORDER
Ramit Kochar, Member (A)
1. This appeal, filed by assessee, being ITA No. 91/Alld/2019, is directed against an appellate order dated 29.03.2019 in Appeal No. CIT(A)-/Fzd/16-17/273/Lko.St. passed by learned Commissioner of Income Tax (Appeals), Lucknow-2, Lucknow, U.P. (hereinafter called "the CIT(A)") for assessment year(ay):2014-15, the appellate proceedings had arisen before learned CIT(A) from assessment order dated 26.12.2016 passed by learned Assessing Officer (hereinafter called "the AO") u/s. 144 read with Section 143(3) of the Income-tax Act, 1961 (hereinafter called "the Act") for ay: 2014-15. We have heard both the parties through virtual court through video conferencing.
2. The brief facts of the case are that the assessment in the case of the assessed was framed by AO u/s. 143(3) read with Section 144 of the 1961 Act vide assessment order dated 26.12.2016, wherein income of the assessee was assessed by AO to the tune of Rs. 68,16,060/-, as against returned income of the assessee of Rs. 12,15,680/-.
3. Aggrieved, by additions made by the AO, the assessee challenged the additions as were made by the AO by filing first appeal with learned CIT(A), who was pleased to dismiss the appeal of the assessee, vide appellate order dated 29.03.2019 passed by learned CIT(A).
4. The assessee being aggrieved by the aforesaid appellate order passed by learned CIT(A) has filed second appeal with Income-Tax Appellate Tribunal, Allahabad (hereinafter called "the tribunal").
5. This appeal was heard by Division Bench of the tribunal through video conferencing mode. The ld. Counsel for the assessee opened arguments before the Bench and stated that it is an ex-parte appellate order passed by learned CIT(A) where in appeal of the assessee was dismissed by Ld. CIT(A) ex-parte in the absence of assessee in limine without discussing the issues on merits. It was submitted that the assessee raised as many as 12 grounds of appeal before ld. CIT(A) challenging the additions as were made by AO to the returned income, but ld. CIT(A) did not adjudicated these twelve grounds on merit, but rather dismissed the appeal of the assessee in limine ex-parte on the grounds that the assessee did not appear before ld. CIT(A), without discussing the issues raised by assessee in its appeal before ld. CIT(A) on merit. Prayers were made by ld. Counsel for the assessee for setting aside the appellate order passed by learned CIT(A) and restoring the issues to the file of learned CIT(A) for fresh adjudication of appeal of the assessee by learned CIT(A). The ld. Counsel for the assessee had filed written submissions before the Bench in which it is averred that ld. CIT(A) cannot dismiss the grounds of appeal in limine, without discussing the issues on merits. The reliance is placed on the decision of Hon'ble Supreme Court in the case of CIT v. S. Chenniappa Mudaliar MANU/SC/0197/1969 : (1969) 74 ITR 41 (SC) and decision of ITAT, Kolkatta (TM) in the case of Partha Mitra v. ITO reported in MANU/IK/0463/2016 : (2016) 161 ITD 25 (Kolkatta-trib.). The learned counsel for the assessee also relied upon provisions of Section 250(6) of the 1961 Act. The ld. Counsel for the assessee stated before the Bench that the assessee will duly cooperate with learned CIT(A) when the appeal will come up for hearing before learned CIT(A) in second round of litigation. The ld. DR fairly submitted that Revenue has no objection if the matter is restored to the file of learned CIT(A) for fresh adjudication on merits in accordance with law.
6. We have heard rival p........