M/s. P.K.J Securities (P) Ltd., New Delhi V. ITO, New Delhi

ITA 515/DEL/2010

• Counselvise Citation: [2010] 136 COUNSELVISE.COM (IT) 4244 (ITAT-DELHI)
• Duration Of Justice: 2 month(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 05-04-2010
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: F
• Next Hearing Date: 05-04-2010
• Assessment Year: 2006-2007
• Appeal Filed On: 04-02-2010
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: H K LAL
• Keywords: Non passing of speaking order

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH F DELHI) BEFORE SHRI A.D. JAIN AND SHRI R.C. SHARMA ITA NO. 515(DEL)2010 ASSESSMENT YEAR: 2006-07 M/S. P.K. J. SECURITIES (P)LTD., TH E INCOME TAX OFFICER, 79-A, KAMLA NAGAR, DELHI-110007. V. WARD 14(1), NEW DELHI. (APPELLANT) (RESPONDENT) APPELLANT BY: SHRI TARANDEEP SINGH, CA RESPONDENT BY: SHRI H.K. LAL, SR. DR ORDER PER A.D. JAIN, J.M. THIS IS ASSESSEES APPEAL FOR THE ASSESSMENT YEAR 2 006-07 TAKING THE FOLLOWING GROUNDS:- 1. THAT ON FACTS AND IN LAW THE ORDER PASSED BY AO /CIT(A) IS BAD IN LAW AND VOID AB-INITIO. 1.1 THAT ON FACTS AND IN LAW CIT(A) ERRED IN NOT GRANTI NG A PROPER OPPORTUNITY O REPRESENT THE MATTER BEFORE HI M. 2. THAT ON FACTS AND IN LAW THE CIT(A) ERRED IN U PHOLDING THE DISALLOWANCE OF RS. 4,30,000/- MADE BY THE AO. 2. THE LD. CIT(A) DISMISSED THE ASSESSEES APPEAL B Y OBSERVING, INTER ALIA, AS FOLLOWS:- ITA 515 (DEL)2010 2 ..I WAS LEFT WITH NO OTHER OPTION EXCEPT TO DE CIDE THE APPEAL EX-PARTE. I FIND FROM THE ASSESSMENT ORDER OF THE AO THAT HE HAS GIVEN COGENT REASONS FOR MAKING THE DISALLOW ANCE. THEREFORE, NO INTERFERENCE IS CALLED FOR. I UPHOLD THE ORDER OF THE AO AND CONFIRM THE ADDITION. 3. THE LD. CIT(A), IT IS SEEN, WHILE DISMISSING THE ASSESSEES APPEAL EX-PARTE QUA THE ASSESSEE, HAS NOT DEALT WITH THE M ERITS OF THE CASE. IN GUJARAT THEMIS BIOSYN LTD. V. JCIT [2000] 74 ITD 339(AHD), IT HAS BEEN HELD THAT THE PROVISIONS OF SECTION 250(6) OF THE I.T. ACT ARE MANDATORY AND IT IS OBLIGATORY FOR THE CIT(A) TO PA SS A SPEAKING ORDER STATING THE POINTS RAISED IN APPEAL, THE DECISION T HEREON AND THE REASON FOR SUCH DECISION. IN THE PRESENT CASE, IT IS SEE N, THE ORDER PASSED BY THE CIT(A) IS A NON SPEAKING ORDER INASMUCH AS THE LD. CIT(A) HAS NOT GONE INTO THE MERITS OF THE MATTER. 4. FOR THIS REASON, WE REMIT THIS MATTER TO THE FIL E OF THE LD. CIT(A) TO BE DECIDED AFRESH ON MERITS BY PASSING A SPEAKIN G ORDER, IN KEEPING WITH GUJARAT THEMIS BIOSYN LTD. V. JCIT (SUPRA), ON AFFORDING ADEQUATE OPPORTUNITY OF HEARING TO THE ASSESSEE. THE ASSESSEE, NO DOUBT, SHALL CO-OPERATE WITH THE LD. CIT(A). ITA 515 (DEL)2010 3 5. IN THE RESULT, FOR STATISTICAL PURPOSES, THE APP EAL OF THE ASSESSEE IS TREATED AS ALLOWED. ORDER PRONOUNCED IN THE OPEN COURT ON 5.04.2010. SD/- SD/- (R.C. SHARMA) (A.D. JAIN) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED: 5.04.2010 *RM COPY FORWARDED TO: 1. M/S. P.K. J. SECURITIES (P)LTD., 79-A, KAMLA NAGAR, DELHI-110007. 2. ITO, WARD 14(1), NEW DELHI. 3. CIT 4. CIT(A) 5. DR TRUE COPY BY ORDER DEPUTY REGISTRAR