, , IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH G, NEW DELHI , . . , BEFORE MS. SUSHMA CHOWLA, JUDICIAL MEMBER & SH. N.K. BILLAIYA, ACCOUNTANT MEMBER . .. . / ITA NOS: 1922 & 1923/DEL/2018 / ASSESSMENT YEARS: 2008-09 & 2009-10 THE DISTRICT MAGISTRATE, THE DISTRICT MINING OFFICER, COLLECTRORATE COMPOUND, RAMPUR-244901 PAN-LKNS06395E .......... /APPELLANT VS ITO(TDS), MORADABAD, UTTAR PRADESH . / RESPONDENT / APPELLANT BY : SH. ABHISHEK CHAUHAN, CA / RESPONDENT BY : SH. SARAS KUMAR SR. DR / DATE OF HEARING: 18.12.2019 / DATE OF PRONOUNCEMENT: 20.12.2019 / ORDER PER SUSHMA CHOWLA, JM: THESE TWO APPEALS FILED BY ASSESSEE ARE AGAINST ORD ER OF CIT(A) MORADABAD, DATED 27/12/2017 RELATING TO ASSESSMENT YEARS 2008-09 & 2009-10. 2 ITA NOS.1922 & 1923/DEL/2018 & ASSESSMENT YEARS: 2008- 09 & 2009-10 2. IN BOTH APPEALS, THE ASSESSEE IS AGGRIEVED BY TH E ORDER OF CIT(A) FOR DECIDING THE APPEALS EX-PARTE QUA THE ASSESSEE AND WITHOUT GOING INTO THE MERITS OF THE ADDITION. 3. THE LEARNED AR FOR THE ASSESSEE POINTED OUT THAT THE CIT(A) HAS PASSED THE EX-PARTE ORDER WITHOUT ALLOWING SUFFICIENT OPPORTUNITY OF H EARING AND WITHOUT GOING INTO THE MERITS OF THE CASE. 4. THE LEARNED DR FOR THE REVENUE ON THE OTHER HAND POINTED OUT THAT SUFFICIENT OPPORTUNITY HAS BEEN AFFORDED TO THE ASS ESSEE. 5. WE HAVE HEARD THE RIVAL CONTENTIONS AND PERUSED THE RECORD. UNDER THE PROVISIONS OF SECTION 250(6) OF THE INCOME TAX ACT, 1961 (IN SHORT ACT), IT IS INCUMBENT UPON THE CIT(A) TO DECIDE THE APPEA L AFTER HEARING THE PARTIES AND STATE THE POINTS FOR DETERMINATION, THE DECISION THEREON AND ALSO THE REASONS FOR THE DECISION. WHILE DECIDING T HE APPEAL, CIT(A) HAS NO POWER TO DISMISS THE APPEAL FOR NON PROSECUTION BY RELYING ON THE RATIO/S LAID DOWN IN CIT VS. B.N. BHATTACHARYA & ANOTHER 11 8 ITR 461 (SC) AND LATE TUKOJI RAO HOLKER VS. CWT 223 ITR 480 (MP). IN THESE FACTS AND CIRCUMSTANCES, WHERE THE CIT(A) HAD DISMISSED THESE APPEALS BY APPLYING THE ABOVE SAID RATIOS, THE ORDER OF THE LEARNED CIT (A) SUFFERS FROM INFIRMITY. THE CIT(A) WHILE DECIDING THE ISSUE ON MERITS HAVE ALSO TO GIVE REASONS FOR COMING TO THE CONCLUSION AND IN THE ABSENCE OF THE SAME, THE ORDER OF THE CIT(A) AGAIN SUFFERS FROM INFIRMITY. IN THE PRESENT APPEALS, WE FIND THAT THE 3 ITA NOS.1922 & 1923/DEL/2018 & ASSESSMENT YEARS: 2008- 09 & 2009-10 CIT(A) HAS DISMISSED THESE APPEALS EX-PARTE QUA THE ASSESSEE AND HAD FAILED TO DECIDE THE APPEALS BY PASSING REASONED AS SESSMENT ORDER. 6. ACCORDINGLY, WE SET ASIDE THE MATTER BACK TO THE FILE OF THE CIT(A) WITH DIRECTION TO THE CIT(A) TO DECIDE THE ISSUE ON MERI TS BY A REASONED ORDER, AFTER AFFORDING REASONABLE OPPORTUNITY OF HEARING T O THE ASSESSEE. FURTHER THE ASSESSEE IS ALSO DIRECTED TO APPEAR BEFORE THE CIT(A) AND PARTICIPATE IN THE APPELLATE PROCEEDINGS. THE APPEALS ARE THUS DEC IDED ON THIS PRELIMINARY ISSUE WITHOUT GOING INTO THE MERITS OF THE ADDITION . 7. HENCE BOTH APPEALS ARE RESTORED BACK TO THE FILE OF CIT(A) TO DECIDE THE ISSUE ON MERITS AFTER AFFORDING REASONABLE OPPO RTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE IS ALSO DIRECTED TO COMPLY W ITH NOTICES ISSUED BY THE CIT(A). THE PRELIMINARY ISSUE RAISED IN THESE APPEA LS IS THUS DECIDED IN FAVOUR OF ASSESSEE. SINCE THESE APPEALS ARE BEING D ECIDED ON THE PRELIMINARY ISSUE, WE ARE NOT ADDRESSING THE ISSUE RAISED ON MERIT. 8. IN THE RESULT, BOTH APPEALS OF THE ASSESSEE ARE ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 20 TH DAY OF DECEMBER, 2019 SD/- SD/- (N. K. BILLAIYA) (SUSHMA CHOWLA) /ACCOUNTANT MEMBER /JUDICIAL MEMBER / DATED : 20 TH DECEMBER, 2019 . S. SHEKHAR, SR. P.S. 4 ITA NOS.1922 & 1923/DEL/2018 & ASSESSMENT YEARS: 2008- 09 & 2009-10 COPY OF THE ORDER IS FORWARDED TO : 1. / THE APPELLANT; 2. / THE RESPONDENT; 3. / THE CIT(A) 4. / DR, ITAT, DELHI 5. GUARD FILE. / BY ORDER , /ASSISTANT REGISTRAR, / ITAT, DELHI