Gromax Agri Equipment Ltd. (Formerly known as Mahindra Gujarat Tractors Limited), Vadodara V. The ITO, Ward-2(1)(3), Vadodara

ITA 36/AHD/2023

AI Insights

The case involves Gromax Agri Equipment Ltd. (formerly Mahindra Gujarat Tractors Limited) appealing against the order of the Learned Commissioner of Income Tax (Appeals), Vadodara, which arose from an assessment order passed under section 143(3) of the Income Tax Act, 1961 for the Assessment Year 2014-2015. The primary contention was that the CIT(A) upheld the finding of the Assessing Officer (AO) without applying his mind, merely reproducing the AO's findings and dismissing the appeal in a single line. The assessee argued that the CIT(A) failed to provide a reasoned order as required by section 250(6) of the Act. The Tribunal, after considering the arguments and the materials on record, decided to set aside the matter to the CIT(A) for a fresh decision, instructing that a reasoned order be passed in accordance with the law.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 135813 (ITAT-AHMEDABAD)
• Duration Of Justice: 9 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-11-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 22-08-2023
• Assessment Year: 2014-2015
• Appeal Filed On: 17-01-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Assessee Lawyers: SHRIDEVENDRAJAIN

Judgement Text

आयकरअपीलीयअधिकरण , अहमदाबादनयायपीी INTHEINCOMETAXAPPELLATETRIBUNAL, ‘’B’’BENCH,AHMEDABAD BEFORESHRIWASEEMAHMED,ACCOUNTANTMEMBER And SHRITRSENTHILKUMAR,JUDICIALMEMBER आयकरअपीलसं ./ITANo.36/AHD/2023 धििाधरणवरध/Asstt.Year:2014-2015 GromaxAgriEquipmentLtd., (FormerlyknownasMahindra GujaratTractorsLimited), NearVishwamitriRailwayOverbridge, Vishwamitri, Vadodara-390011. PAN:AABCG1042L Vs. I.T.O, Ward-2(1)(3), Baroda. (Applicant)(Respondent) Assesseeby:ShriDevendraJain,AR Revenueby:Ms.SaumyaPandeyJain,Sr.DR सुिवाईकीतारीख/DateofHearing:23/08/2023 घोरणाकीतारीख/DateofPronouncement:10/11/2023 आदेश/ORDER PERWASEEMAHMED,ACCOUNTANTMEMBER: ThecaptionedappealhasbeenfiledattheinstanceoftheAssesseeagainst theorderoftheLearnedCommissionerofIncometax(Appeals),Vadodara,arising inthematterofassessmentorderpassedunders.143(3)oftheIncomeTaxAct, 1961(here-in-afterreferredtoas"theAct")relevanttotheAssessmentYear 2014-2015. ITAno.36/AHD/2023 A.Y.2014-15 2 2.Attheoutset,theLd.CounselbeforeuscontendedthattheLd.CIT(A) upheldthefindingoftheAOwithoutapplyinghismind.AspertheLd.AR,theLd. CIT(A)reproducedthefindingoftheAOinhisorderandconfirmedthesamein onelinewhichisreproducedasunder: 3.“Inviewoftheabove,appealisDISMISSED.” 4.AccordingtotheLd.AR,theLd.CIT(A)wasundertheobligationtopass thespeakingandreasonedorderasmandatedundertheprovisionsofsection 250(6)oftheAct,buttheLd.CIT(A),failedtodoso.Thus,itwasprayedbythe Ld.ARtorestoretheissuetothefileoftheLd.CIT(A),forfreshadjudicationas pertheprovisionoflaw. 5.Ontheotherhand,theLd.DRvehementlysupportedtheorderofthe authoritiesbelow. 6.Wehaveheardtherivalcontentionsofboththepartiesandperusedthe materialsavailableonrecord.Theprovisionofsection250(6)mandatesthatthe Ld.CIT(A),shallpassthespeakingandreasonedorderbutwhatwefindisthis thattheLd.CIT(A),hasjustconcurredwiththefindingoftheAOwithoutgiving anindependentfindingdespitehavingthecertifiedpaperbookcontainingpages1 to675availablewithhim.Accordingly,intheinterestofjusticeandfairplay,we aresettingasidethemattertothefileoftheLd.CIT(A)forfreshadjudicationas pertheprovisionoflawwiththedirectionthatLd.CIT(A)shallpasstheorderin pursuancetotheprovisioncontainedu/s250(6)oftheAct.Itisalsodirectedto theassesseetoextendthefullco-operationduringtheappellantproceedings. Hence,thegroundofappealfiledbytheassesseeisallowedforthestatistical purposes. ITAno.36/AHD/2023 A.Y.2014-15 3 7.Intheresult,theappealoftheassesseeisallowedforstatisticalpurposes. OrderpronouncedintheCourton10/11/2023atAhmedabad. Sd/-Sd/- (TRSENTHILKUMAR)(WASEEMAHMED) JUDICIALMEMBERACCOUNTANTMEMBER (TrueCopy) Ahmedabad;Dated10/11/2023 Manish