M/s HIMUDA, Shimla V. ACIT, Shimla

ITA 104/CHANDI/2010

• Counselvise Citation: 10421514 RSA 2010
• Duration Of Justice: 1 year(s) 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 17-11-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 26-07-2011
• Assessment Year: 2006-2007
• Appeal Filed On: 25-01-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: JYOTI KUMARI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL:A BENCH: CHA NDIGARH BEFORE SHRI D K SRIVASTAVA, AM AND MS. SUSHMA CHOWL A, JM ITA NO. 104/CHD/2010 ASSESSMENT YEAR: 2006-07 HIMUDA V. ACIT CIRCLE, SHIMLA NIGAM VIHAR, SHIMLA PAN: AAALH-0034K ASSESSEE BY: SHRI SUDHIR SEHGAL RESPONDENT BY: SMT.JYOTI KUMARI DATE OF HEARING : 14.11.2011 DATE OF PRONOUNCEMENT : 14.11.2011 ORDER D K SRIVASTAVA: THE APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER PASSED BY THE CIT(A) ON 13.11.200 9 ON VARIOUS ISSUES. THE ISSUES RAISED BY THE ASSESSEE ARE QUITE SUBSTAN TIAL. 2. WHEN THE MATTER CAME UP FOR HEARING, THE ORDER O F THE CIT(A) WAS PERUSED AND IT WAS NOTICED THAT THE CIT(A) HAS NOT DECIDED ANY OF THE ISSUES UNDER APPEAL ON MERITS IN CONFORMITY WITH TH E PROVISIONS OF SECTION 250(6) OF THE INCOME-TAX ACT. HE HAS MERELY DISMISS ED THE APPEAL FOR WANT OF PROSECUTION BY THE ASSESSEE. SUB-SECTION (6 ) OF SECTION 250 REQUIRES THAT THE ORDER OF THE CIT(A) SHALL BE IN W RITING STATING THE POINTS FOR DETERMINATION, DECISION THEREON AND THE REASONS FOR THE DECISION. THE CIT(A) HAS NEITHER DECIDED ANY OF THE ISSUES UNDER APPEAL BEFORE HER NOR GIVEN ANY REASON FOR HER DECISION. THE IMPUGNED ORD ER PASSED BY THE CIT(A) THEREFORE DOES NOT CONFORM TO THE PROVISIONS OF SECTION 250(6) OF THE INCOME-TAX ACT. IN THIS VIEW OF THE MATTER, THE ORDER PASSED BY THE CIT(A) IS SET ASIDE AND THE MATTER IS RESTORED TO H IS FILE WITH THE DIRECTION TO DISPOSE OF THE APPEAL AFRESH IN CONFORMITY WITH LAW INCLUDING THE PROVISIONS OF SECTION 250(6).AFTER GIVING REASONABL E OPPORTUNITY OF HEARING TO BOTH THE PARTIES. APPEAL FILED BY THE AS SESSEE IS TREATED AS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 17.112011. SD/- SD/- (SUSHMA CHOWLA) (D K SRI VASTAVA) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 17.11. 2011 POONAM COPY TO: 1. THE APPELLANT, 2. THE RESPONDENT, 3. THE CIT(A), 4. THE CIT 5. THE D.R, INCOME-TAX DEPARTMENT, CHANDIGARH ASSISTANT REGISTRAR, ITAT, CHANDIGARH