1.
As per Section 250(4), CITA is obliged to make such further inquiry that he
thinks fit or direct the Assessing Officer to make further inquiry and report
the result of the same to him
2.
Further
Section 250(6) of the Act obliges the CIT(A) to dispose of an appeal in writing
after stating the points for determination and then render a decision on each
of the points which arise for consideration with reasons in support.
3.
Section 251(1)(a) and (b) of the Act provide that while disposing of
appeal the CIT(A) would have the power to confirm, reduce, enhance or annul an
assessment and/or penalty.
4.
Explanation to sub-section (2) of
Section 251 of the Act also makes it clear that while considering the appeal,
the CIT(A) would be entitled to consider and decide any issue arising in the
proceedings before him in appeal filed for its consideration, even if the issue
is not raised by the appellant in its appeal before the CIT(A).
The Bombay High Court there fore concluded in Premkumar
Arjundas Luthra (HUF) [2016] 69 taxmann.com 407 (Bombay) dtd
25-04-2016 that:
1. Thus once an assessee files an appeal
under Section 246A of the Act, it is not open to him as of right to withdraw or
not press the appeal .In fact the CIT(A) is obliged to dispose of the
appeal on merits.
2. In fact with effect from 1st June, 2001
the power of the CIT(A) to set aside the order of the Assessing Officer and
restore it to the Assessing Officer for passing a fresh order stands withdrawn.
Therefore, it would be noticed that the powers of the CIT(A) is co-terminus
with that of the Assessing Officer i.e. he can do all that Assessing Officer
could do.
3. Therefore
just as it is not open to the Assessing Officer to not complete the assessment
by allowing the assessee to withdraw its return of income, it is not open to the
assessee in appeal to withdraw and/or the CIT(A) to dismiss the appeal on
account of non-prosecution of the appeal by the assessee.
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