Shri Oma Ram, JODHPUR V. ITO, NAGAUR

ITA 249/JODH/2013

• Counselvise Citation: 24923314 RSA 2013
• Duration Of Justice: 5 month(s) 25 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-10-2013
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 21-10-2013
• Assessment Year: 2008-2009
• Appeal Filed On: 26-04-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: N A JOSHI
• Assessee Lawyers: U C JAIN
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELALTE TRIBUNAL: JODHPUR BENCH : JODHPUR BEFORE SHRI HARI OM MARATHA, JUDICIAL MEMBER AND SHRI N.K. SAINI, ACCOUNTANT MEMBER. ITA NO. 249/JODH/2013 (A.Y. 2008-09) SHRI OMA RAM VS ITO,WARD-1 (ONE OF THE L/H OF LATE SMT. DAKHU DEVI) NAGAUR. C/O. SHRI U.C. JAIN, ADVOCATE SHATRUNJAY HARI SINGH NAGAR, PALI ROAD, JODHPUR. PAN NO. AYYPR7775D (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. U.C. JAIN, ADVOCATE DEPARTMENT BY : SH. N.A.JOSHI- DR. DATE OF HEARING : 21/10/2013. DATE OF PRONOUNCEMENT : 21/10/2013. O R D E R PER HARI OM MARATHA, J.M. : THIS APPEAL OF THE ASSESSEE, FOR A.Y. 2008-09, IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), JODHPUR, DATED 18/03/2013. 2. THE MAIN ISSUE, BEING OF UTMOST RELEVANCE, IS TH AT LD. CIT(A) HAS NOT DECIDED ALL THE GROUNDS RAISED BEFORE HIM IN A JUDICIAL MANNER. THE LD. A.R. SHIR U.C. JAIN URGED FOR RESTORING THIS AP PEAL TO THE FILE OF THE 2 LD. CIT(A). THE LD. D.R. ALSO DID NOT FIND ANY HARM IN LD. A.R.S THIS REQUEST. WE ARE ALSO OF THE SIMILAR OPINION. THE GR OUNDS NOT DECIDED WOULD HAVE A BEARING ON THE ENTIRE APPEAL. THEREFOR E, IN THE INTEREST OF JUSTICE WE RESTORE THIS APPEAL TO THE FILE OF LD . CIT(A). WE DIRECT THAT HE SHALL DECIDE ALL THE GROUNDS RAISED BEFORE HIM IN THE APPEAL FILED BY THIS APPELLANT AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE SHALL PASS A SPEAKING ORDER ON ALL THE GROUNDS. ACCORDINGLY, WE ORDER AS ABOVE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OCTOBER, 2013. SD/- SD/- [N.K. SAINI] [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 ST OCTOBER, 2013. VL/ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR