Sh. Devraj Garg, Gwalior V. A.C.I.T., Circle-3, Gwalior

ITA 329/AGR/2013

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 5341 (ITAT-AGRA)
• Duration Of Justice: 4 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 12-02-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: DB
• Next Hearing Date: 12-02-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 09-10-2013
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: ATHESHAM ANSARI
• Keywords: Opportunity of being heard

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL AGRA BENCH, AGRA BEFORE SHRI BHAVNESH SAINI, JUDICIAL MEMBER AND SHRI PRAMOD KUMAR, ACCOUNTANT MEMBER ITA NO. 329/AGRA/ 2013 ASSESSMENT YEAR 2008-09 DEVRAJ GARG VS. A.C.I.T., CIRCLE-3, HOTEL SHELTER PADAV AYKAR BHAWAN CITY CENTER, GWALIOR GWALIOR (PAN ACLPG 8550 C) (APPELLANT) (RESPONDENT) APPELLANT BY : NONE RESPONDENT BY : SHRI ATHESHA M ANSARI, JR. D.R. DATE OF HEARING : 12.02.2014 DATE OF PRONOUNCEMENT : 12.02.2014 ORDER PER BHAVNESH SAINI, JUDICIAL MEMMBER: 1. THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF LD. CIT(A), GWALIOR DATED 30.07.2013 FOR A.Y. 2008-09. 2. THE ASSESSEE IN THE PRESENT APPEAL CHALLENGED TH REE ADDITIONS ON MERIT. LD. CIT(A) IN THE IMPUGNED ORDER NOTED THAT DESPITE FIX ATION OF THE APPEAL BEFORE HIM FOR HEARING ON SEVERAL DATES, NONE APPEARED ON BEHALF O F THE ASSESSEE. LD. CIT(A) ACCORDINGLY CONFIRMED THE ORDER OF THE A.O. AND DIS MISSED THE APPEAL OF THE ASSESSEE. ITA NO.329/AGRA/2013 A.Y.2008-09 2 3. ON CONSIDERATION OF SUBMISSION OF LD. D.R. AND F INDING RECORDED AS ABOVE BY THE LD. CIT(A) IT IS CLEAR THAT LD. CIT(A) DID NOT PASS ANY REASONED ORDER IN THE APPEAL ON MERIT AS NO POINT OF DETERMINATION AND REASONS FOR DECISION HAVE BEEN MENTIONED IN THE APPELLATE ORDER. ACCORDING TO SECTION 250(6) OF THE I.T. ACT LD. CIT(A) IS REQUIRED TO MENTION THE POINTS FOR DETERMINATION AND REASONS FO R DECISION IN THE APPELLATE ORDER WHILE PASSING THE APPELLATE ORDER. EVEN IF ASSESSEE MAY NOT APPEAR BEFORE LD. CIT(A), THE ABOVE RULE SHALL HAVE TO BE FOLLOWED. SINCE THE ORDER IS NOT REASONED, THEREFORE, THE SAME CANNOT BE SUSTAINED IN LAW. WE, ACCORDINGLY, S ET ASIDE THE ORDER OF LD. CIT(A) AND RESTORE THE APPEAL OF THE ASSESSEE TO HIS FILE WITH DIRECTION TO REDECIDE THE APPEAL OF THE ASSESSEE ON MERIT BY GIVING REASONS FOR DECISION IN THE APPELLATE ORDER. LD. CIT(A) SHALL GIVE REASONABLE OPPORTUNITY OF BEING HEARD TO THE A SSESSEE. 5 IN THE RESULT, THE APPEAL OF THE ASSESSEE IS ALLO WED FOR STATISTICAL PURPOSES. (ORDER PRONOUNCED IN THE OPEN COURT) SD/- SD/- (PRAMOD KUMAR) (BHAVNESH SAINI) ACCOUNTANT MEMBER JUDICIAL MEMBER AMIT/ COPY OF THE ORDER FORWARDED TO:- APPELLANT, RESPONDENT, CIT (APPEALS) CONCERNED CIT CONCERNED, D.R., ITAT, AGRA BENCH, AGRA GUARD FILE. BY ORDER SR. PRIVATE SECRETARY INCOME TAX APPELLATE TRIBUNAL, AGRA TRUE COPY