Mrs. Unnatiben Jayeshkumar Naik, Ahmedabad V. The Income tax Officer,Ward-14(1), Ahmedabad

ITA 350/AHD/2011

• Counselvise Citation: 35020514 RSA 2011
• Duration Of Justice: 7 month(s) 6 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 16-09-2011
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 16-09-2011
• Assessment Year: 2008-2009
• Appeal Filed On: 09-02-2011
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: Y C SURTI
• Assessee Lawyers: DINESH SHAH
• Keywords: Opportunity of being heard

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.350/AHD/2011 A. Y.: 2008-09 MRS. UNNATIBEN JAYESHKUMAR NAIK, 76, SHASWAT, SHIVALIK BUNGALOWS, NR. MADHUR HALL, SATELLITE, AHMEDABAD 380015 VS THE INCOME TAX OFFICER, WARD- 14(1), AHMEDABAD PA NO. AAJPN 4326 R (APPELLANT) (RESPONDENT) APPELLANT BY SHRI DINESH SHAH, AR RESPONDENT BY SHRI Y. C. SURTI, DR DATE OF HEARING: 16-09-2011 DATE OF PRONOUNCEMENT: 16-09-2011 O R D E R PER BHAVNESH SAINI: THIS APPEAL BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED CIT(A)-XX I, AHMEDABAD DATED 15-12-2010, FOR ASSESSMENT YEAR 2008-09. 2. THE IMPUGNED ORDER SHOWS THAT THE LEARNED CIT(A) SIMPLY QUOTED THE WRITTEN SUBMISSIONS OF THE ASSESSEE IN T HE IMPUGNED ORDER AS WELL AS REPRODUCED THE ASSESSMENT ORDER AN D THEREAFTER THE LEARNED CIT(A) AGREED WITH THE ORDER OF THE AO AND DISMISSED THE APPEAL OF THE ASSESSEE. 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 (APPEALS) WHILE DECIDING THE APPEAL SHALL STATE THE POINT FOR ITA NO.350/AHD/2011 MRS. UNNATIBEN JAYESHKUMAR NAIK VS ITO -14 (1), AHM EDABAD 2 DETERMINATION AND REASONS FOR DECISION IN THE APPEL LATE ORDER. THE LEARNED CIT(A) HOWEVER, WITHOUT GIVING ANY REASONS FOR DECISION DISMISSED THE APPEAL OF THE ASSESSEE. SUCH A COURSE ADOPTED BY THE LEARNED CIT(A) IS HIGHLY UNTENABLE IN LAW. THE LEAR NED CIT(A) ACTS AS QUASI-JUDICIAL OFFICER WHILE DECIDING THE APPEALS. THEREFORE, HE HAS TO GIVE REASONS FOR DECISION IN THE APPELLATE ORDER. H OWEVER, THE LEARNED CIT(A) WITHOUT GIVING ANY REASONS DISMISSED THE APP EAL OF THE ASSESSEE. THE MATTER, THEREFORE, REQUIRES RECONSIDE RATION AT THE LEVEL OF THE LEARNED CIT(A). WE ACCORDINGLY, SET ASIDE TH E ORDER OF THE LEARNED CIT(A) AND RESTORE THIS APPEAL TO THE FILE OF THE LEARNED CIT(A) WITH DIRECTION TO PASS REASONED ORDER WHILE DISPOSING OF THE APPEAL OF THE ASSESSEE BY GIVING REASONABLE SUFFICI ENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. 3. IN THE RESULT, THE APPEAL OF THE ASSESSEE IS AL LOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (A. MOHAN ALANKAMONY) ACCOUNTANT MEMBER (BHAVNESH SAINI) JUDICIAL MEMBER LAKSHMIKANT/- ITA NO.350/AHD/2011 MRS. UNNATIBEN JAYESHKUMAR NAIK VS ITO -14 (1), AHM EDABAD 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