The ITO,TDS-3, Ahmedabad V. M/s. Kataria Movers, Ahmedabad

ITA 267/AHD/2011

• Counselvise Citation: 26720514 RSA 2011
• Duration Of Justice: 7 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Department
• Order Result: Allowed
• Bench Allotted: D
• Assessment Year: 2007-2008
• Appeal Filed On: 02-02-2011
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH AHMEDABAD (BEFORE S/SHRI BHAVNESH SAINI, JM AND A. MOHAN ALAN KAMONY, AM) ITA NO.267/AHD/2011 A. Y.: 2007-08 THE INCOME TAX OFFICER, TDS-3, 2 ND FLOOR, AMRUT JAYANTI BUILDING, NAVJIVAN TRUST COMPOUND, ASHRAM ROAD, AHMEDABAD VS KATARIA MOVERS, KATARYA PREMISS, OUTSIDE PREM DARWAJA, AHMEDABAD PA NO. AAEFK 1481 D (APPELLANT) (RESPONDENT) APPELLANT BY SHRI Y. C. SURTI, DR RESPONDENT BY SHRI TUSHAR HEMANI, AR DATE OF HEARING: 16-09-2011 DATE OF PRONOUNCEMENT: 16-09-2011 O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE REVENUE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-XX I, AHMEDABAD DATED 09-11-2010, FOR ASSESSMENT YEAR 2007-08, CHAL LENGING CANCELLATION OF PENALTY U/S 272 A(2) (K) OF THE IT ACT. 2. THE IMPUGNED ORDER SHOWS THAT THE LEARNED CIT(A) SIMPLY QUOTED THE WRITTEN SUBMISSIONS OF THE ASSESSEE IN T HE APPELLATE ORDER AND AGREED WITH THE WRITTEN SUBMISSIONS AND DELETED THE PENALTY. THE LEARNED DR, THEREFORE, SUBMITTED THAT THE IMPUGNED ORDER OF THE LEARNED CIT(A) IS NON-SPEAKING AND IS NOT SUSTAINA BLE IN LAW. ITA NO.267/AHD/2011 ITO TDS-3, AHMEDABAD VS KATARIA MOVERS 2 3. IT WOULD, THEREFORE, PROVE THAT THE LEARNED CIT( A) HAS PASSED UNREASONED ORDER WHICH CANNOT BE SUSTAINED IN LAW. ACCORDING TO SECTION 250(6) OF THE IT ACT, THE COMMISSIONER (APP EALS) WHILE DECIDING THE APPEAL SHALL STATE THE POINT FOR DETER MINATION AND REASONS FOR DECISION IN THE APPELLATE ORDER. THE LE ARNED CIT(A) HOWEVER, WITHOUT GIVING ANY REASONS FOR DECISION DE LETED THE PENALTY. SUCH A COURSE ADOPTED BY THE LEARNED CIT(A) IS HIGH LY UNTENABLE IN LAW. THE LEARNED CIT(A) ACTS AS QUASI-JUDICIAL OFFI CER WHILE DECIDING THE APPEALS. THEREFORE, HE HAS TO GIVE REASONS FOR DECISION IN THE APPELLATE ORDER. HOWEVER, THE LEARNED CIT(A) WITHOU T GIVING ANY REASONS DELETED THE PENALTY AND ALLOWED THE APPEAL OF THE ASSESSEE. THE MATTER, THEREFORE, REQUIRES RECONSIDERATION AT THE LEVEL OF THE LEARNED CIT(A). WE ACCORDINGLY, SET ASIDE THE ORDER OF THE LEARNED CIT(A) AND RESTORE THIS APPEAL TO THE FILE OF THE L EARNED CIT(A) WITH DIRECTION TO PASS REASONED ORDER WHILE DISPOSING OF THE APPEAL BY GIVING REASONABLE SUFFICIENT OPPORTUNITY OF BEING H EARD TO BOTH THE PARTIES. 3. IN THE RESULT, THE APPEAL OF THE REVENUE IS ALL OWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT/- ITA NO.267/AHD/2011 ITO TDS-3, AHMEDABAD VS KATARIA MOVERS 3 COPY OF THE ORDER FORWARDED TO: 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT CONCERNED 4. THE CIT(A) CONCERNED 5. THE DR, ITAT, AHMEDABAD 6. GUARD FILE BY ORDER D Y. REGISTRAR, ITAT, AHMEDABAD