Sh. Amar Babu Radha Krishan, Bathinda V. ACIT, Bathinda

ITA 124/ASR/2010

• Counselvise Citation: [2011] 134 COUNSELVISE.COM (IT) 5832 (ITAT-AMRITSAR)
• Duration Of Justice: 1 year(s) 3 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-06-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-12-2010
• Assessment Year: 2007-2008
• Appeal Filed On: 08-03-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: K R JAIN
• Keywords: Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH; AMRITSAR. BEFORE SH. H.L. KARWA, VICE PRESIDENT AND SH. MEHAR SINGH, ACCOUNTANT MEMBER I.T.A. NO. 124(ASR)/2010 ASSESSMENT YEAR:2007-08 PAN :AGLPR7024E SH. AMAR BABA RADHA KRISHAN, VS. ASSTT. COMMR. OF I NCOME-TAX, BHATINDA. CIRCLE, BHATINDA. (APPELLANT) (RESPONDENT) I.T.A. NO. 125(ASR)/2010 ASSESSMENT YEAR:2007-08 PAN :ABLPG8362P SMT. PREETI GUPTA, VS. ASSTT. COMMR. OF INCOME-TA X, BHATINDA. CIRCLE, BHATINDA. (APPELLANT) (RESPONDENT) ASSESSEES BY: SH. K.R. JAIN, ADV DEPARTMENT BY: SH. TARSEM LAL, DR ORDER PER MEHAR SINGH, AM, THESE TWO APPEALS FILED BY DIFFERENT ASSESSEES ARE DIRECTED AGAINST THE ORDER OF THE CIT(A), BHATINDA, EACH DATED 24.12.200 9, PASSED UNDER SECTION 250(6) OF THE INCOME-TAX ACT, 1961 (HEREINAFTER REF ERRED TO IN SHORT THE ACT), FOR THE ASSESSMENT YEAR 2007-08. 2. IN THE COURSE OF PRESENT APPELLATE PROCEEDINGS, THE LD. COUNSEL FOR THE ASSESSEE PLEADED THAT THE LD. CIT(A), HAS NOT PAS SED A WELL REASONED AND 2 SPEAKING ORDER AND PRAYED THAT THE ISSUE MAY BE RE STORED TO THE FILE OF THE CIT(A), FOR FRESH ADJUDICATION. 3. THE LD. DR RELIED ON THE ORDERS OF THE AUTHOR ITIES. HOWEVER, HE DID NOT OPPOSE THE REQUEST OF THE ASSESSEES COUNSEL. 4. AFTER CAREFUL PERUSAL OF THE SUBMISSIONS OF THE RIVAL PARTIES, FACTS OF THE CASE, THE IMPUGNED ASSESSMENT ORDER AND IMPUGNE D APPELLATE ORDER, WE ARE OF THE CONSIDERED OPINION THAT THE LD. CIT(A), HAS NOT PASSED A SPEAKING ORDER, BASED ON THE FOUNDATION OF REASONS FOR ARRI VING AT THE CONCLUSION. NEEDLES TO SAY, PASSING OF WELL REASONED AND SPEAKI NG ORDER IS ONE OF THE ESSENTIAL INGREDIENTS OF NATURAL JUSTICE. THEREFORE , WITH A VIEW TO ADVANCE THE CAUSE OF JUSTICE TO THE CONTENDING PARTIES, WE FIND IMPERATIVE TO RESTORE BOTH THE APPEALS TO THE FILE OF THE LD. CIT(A), WITH THE DIRECTION TO PASS A WELL REASONED AND SPEAKING ORDER, IN ACCORDANCE WITH THE PROVISIONS OF LAW. 5. AS FAR AS THE ADDITIONAL GROUNDS ARE CONCERNED, THE SAME ARE NOT CONSIDERED IN VIEW OF THE ABOVE DIRECTIONS AND THE PARTIES ARE FREE TO RAISE THE ISSUES RELATING TO THE ADDITIONAL GROUNDS BEFOR E THE LD. CIT(A). 6. IN THE RESULT, BOTH THE APPEALS FILED BY THE ASS ESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. DECISION PRONOUNCED IN THE OPEN COURT ON 7TH JUNE, 2011. SD/- SD/- (H.L. KARWA) (MEHAR SINGH) VICE PRESIDENT ACCOUNTANT MEMBER DATED: 7TH JUNE, 2011 /SKR/ COPY OF THE ORDER IS FORWARDED TO : 3 1. THE ASSESSEES: I) SH. AMAR BABU RADHA KRISHAN, BHAT INDA. (II) SMT. PREETI GUPTA, BHATINDA. 2. THE CIT-I, CIRCLE, BHATINDA. 3. THE CIT(A), 4. THE CIT, 5. THE SR DR TRUE COPY BY ORDER (ASSISTANT REGISTRAR) INCOME TAX APPELLATE TRIBUNAL AMRITSAR BENCH : AMRITSAR.