Sri. Sankararao Mavidi, Srikakulam V. Commissioner Of Income Tax (Appeals)- 1, Bangalore

ITA 2346/BANG/2019

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 0668 (ITAT-BANGALORE)
• Duration Of Justice: 6 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-06-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: A
• Next Hearing Date: 28-09-2020
• Assessment Year: 2014-2015
• Appeal Filed On: 13-11-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: MANJEET SINGH
• Assessee Lawyers: V MADHUSUDHAN
• Keywords: Set aside
• Section: 250

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH : BANGALORE BEFORE SHRI A.K GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI, JUDICIAL MEMBER ITA NO.2346/BANG/2019 ASSESSMENT YEAR : 2014 15 SHRI SANKARARAO MAVIDI, 1-223, PEDDA VEEDHI, TAMPA (VILL.), HIRAMANDALAM (MANDAL), SRIKAKULAM (DIST). PAN APDPM 9473 R VS. THE INCOME TAX OFFICER, WARD-1(3)(2), BENGALURU. ASSESSEE RESPONDENT ASSESSEE BY : SHRI V MADHUSUDHAN, C.A RESPONDENT BY : SHRI MANJEET SINGH, ADDL. CIT DR DATE OF HEARING : 08-06-2020 DATE OF PRONOUNCEMENT : 11-06-2020 ORDER PER BEENA PILLAI, JUDICIAL MEMBER PRESENT APPEAL HAS BEEN FILED BY ASSESSEE AGAINST O RDER DATED 22/03/2019 PASSED BY LD. CIT (A)-1, BANGALORE FOR ASSESSMENT YEAR 2014-15. 2. AT THE OUTSET, LD.AR SUBMITTED THAT, LD.CIT(A) DISMISSED THE APPEAL BY FOLLOWING THE DECISION OF T HIS TRIBUNAL IN CASE OF CIT VS MULTIPLAN INDIA LTD ., REPORTED IN 38 ITD 320 . PAGE 2 OF 4 ITA NO.2346/BANG/2019 3. LD.SR.DR RELIED UPON ORDERS PASSED BY AUTHORITIE S BELOW. 4. WE HAVE PERUSED SUBMISSIONS ADVANCED BY BOTH SID ES IN LIGHT OF RECORDS PLACED BEFORE US. 5. WE NOTICE THAT LD.CIT(A) HAS NOT DECIDED THE ISS UE ON MERITS AND HAS DISMISSED THE APPEAL IN LIMINE. IN OUR OPINION INCOME TAX ACT DOES NOT PROVIDE LD.CIT(A)TO DISMISS THE APPEAL FOR NON-PROSECUTION. AS PER PROVISIONS O F SECTION 250(6), AN ORDER OF PASSED BY LD.CIT(A) DISPOSING O F AN APPEAL SHOULD BE IN WRITING AND STATE POINTS FOR DETERMINATION, DECISION THEREON AND REASON FOR THE DECISION. THE IMPUGNED ORDER PASSED BY LD.CIT(A) IS CLEARLY V IOLATION TO PROVISIONS OF SECTION 250(6). THE UNDERLYING RAT IONALE OF THE PROVISION IS THAT SUCH ORDERS ARE SUBJECT TO FU RTHER APPEAL TO THE APPELLATE TRIBUNAL. SPEAKING ORDER WO ULD OBVIOUSLY ENABLE A PARTY TO KNOW PRECISE POINTS DEC IDED IN HIS FAVOUR OR AGAINST HIM. ABSENCE OF THE FORMULATI ON OF THE POINT FOR DECISION FOR WANT OF CLARITY IN A DECISIO N UNDOUBTEDLY PUTS A PARTY IN QUANDARY. SECTION 250(6 ) EXPRESSLY EMBODIES THE PRINCIPLES OF NATURAL JUSTIC E AND SUCH A PROVISION IS CLEARLY MANDATORY IN NATURE. TH E IMPUGNED ORDER PASSED BY LD.CIT(A) IS THEREFORE IN VIOLATION OF PROVISIONS OF SECTION 250(6) AND CANNOT BE SUSTA INED. 6. WE THEREFORE SET ASIDE THIS APPEAL BACK TO LD.CI T(A), WITH THE DIRECTION TO PASS SPEAKING AND WELL REASON ED ORDER ON MERITS IN A ACCORDANCE TO SECTION 250 (6) OF THE ACT. PAGE 3 OF 4 ITA NO.2346/BANG/2019 NEEDLESS TO SAY THAT, PROPER OPPORTUNITY OF BEING H EARD MUST BE GRANTED TO ASSESSEE IN ACCORDANCE WITH LAW. ACCORDINGLY, GROUNDS RAISED BY ASSESSEE STANDS ALLO WED FOR STATISTICAL PURPOSES. IN THE RESULT APPEAL FILED BY ASSESSEE STANDS ALLOW ED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 11 TH JUNE 2020 . SD/- SD/- (A.K GARODIA) (BEENA PILLAI) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 11/06/2020 /VMS/ COPY TO: 1. ASSESSEE 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, INCOME TAX APPELLATE TRIBUNAL. BANGALORE. PAGE 4 OF 4 ITA NO.2346/BANG/2019 DATE INITIAL 1. DRAFT DICTATED ON ON DRAGON SR.PS 2. DRAFT PLACED BEFORE AUTHOR 1-06-2020 SR.PS 3. DRAFT PROPOSED & PLACED BEFORE THE SECOND MEMBER 1-06-2020 JM/AM 4. DRAFT DISCUSSED/APPROVED BY SECOND MEMBER. -06-2020 JM/AM 5. APPROVED DRAFT COMES TO THE SR.PS/PS -06-2020 SR.PS/PS 6. KEPT FOR PRONOUNCEMENT ON -06-2020 SR.PS 7. DATE OF UPLOADING THE ORDER ON WEBSITE -06-2020 SR.PS 8. IF NOT UPLOADED, FURNISH THE REASON -- SR.PS 9. FILE SENT TO THE BENCH CLERK -06-2020 SR.PS 10. DATE ON WHICH FILE GOES TO THE AR 11. DATE ON WHICH FILE GOES TO THE HEAD CLERK. 12. DATE OF DISPATCH OF ORDER. 13. DRAFT DICTATION SHEETS ARE ATTACHED NO SR.PS