Shri Jitendra Singh Bajwa, Meerut V. ITO, Meerut

ITA 5786/DEL/2012

• Counselvise Citation: [2014] 120 COUNSELVISE.COM (IT) 7336 (ITAT-DELHI)
• Duration Of Justice: 1 year(s) 10 month(s) 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 26-09-2014
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: D
• Next Hearing Date: 24-09-2014
• Assessment Year: 2006-2007
• Appeal Filed On: 12-11-2012
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: SULEKHA VERMA
• Assessee Lawyers: AVNEESH SHARMA
• Keywords: Opportunity of being heard

Judgement Text

1 ITA 5786/D/2012 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH D NEW DELHI BEFORE SHRI S.V. MEHROTRA : ACCOUNTANT MEMBER AND S MT. DIVA SINGH : JUDICIAL MEMBER ITA NO. 5 786 /DEL/2012 ASSTT. YR: 200 6 - 07 JITENDRA SINGH BAJWA VS. INCOME - TAX OFFICER, PROP. M/S GODWIN OIL & SERVICES WARD 1(3), MEERUT. A - 151, DEFENCE COLONY, MEERUT. ( APPELLANT ) ( RESPONDENT ) APPELLANT BY : SHRI AVNEESH SHARMA ADV. RESPONDENT BY : MS. SULEKHA VERMA CIT (DR) DATE OF HEARING : 24 - 09 - 2014 DATE OF ORDER : _____ - 09 - 2014. O R D E R PER S.V. MEHROTRA, A.M: - THIS APPEAL, PREFERRED BY THE ASSESSEE, IS DIRECTED AG AINST THE ORDER OF CIT(APPEALS), MEERUT , DATED 1 0 - 8 - 2012 FOR A.Y. 200 6 - 07 . 2 . IN THIS CASE THE CIT(A) PROCEEDED TO DISPOSE OF THE APPEAL EX PARTE, QUA THE ASSESSEE, BY OBSERVING AS UNDER: I HAVE GONE THROUGH THE STATEMENT OF FACTS AND THE GROUNDS OF APPEAL FILED ALONG WITH FORM NO. 35. NO WORTHWHILE FACTS ARE FOUND MENTIONED THEREIN WHICH WOULD LEAD ME TO UNDERSTAND THE GRIEV ANCE ARISING THROUGH THE GROUNDS OF APPEAL. EVEN THOUGH I AM NOT REQUIRED TO GIVE SEPARATE REASONS FOR AFFIRMING THE ORDER OF THE AO AS PER THE RATIO OF THE JUDGMENT OF THE CASE OF ANIL GOEL VS. CIT(APPEALS) & ANOTHER [2008] 306 ITR 212 (P&H), I HAVE CAREF ULLY GONE THROUGH THE ASSESSMENT ORDER OF THE AO. I FIND THAT THE ORDER HAS BEEN MADE WITH APPLICATION OF MIND. THE AO S ORDER IS, THEREFORE, CONFIRMED. 3 . LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE LEARNED CIT(A) DISMISSED THE ASSESSEE S APPEAL BY PASSING A SKETCHY ORDER WITHOUT ASSIGNING ANY REASON IN COMING TO HIS CONCLUSION. ACCORDING TO HIM, THE ORDER PASSED BY THE CIT(A) BEING A NON - 2 ITA 5786/D/2012 SPEAKING ORDER, CANNOT STAND IN THE EYE OF LAW. HE PRAYED THAT THE ORDER OF CIT(A) MAY BE SET ASIDE WITH A DIR ECTION TO HIM TO DECIDE THE GROUNDS OF APPEAL ON MERIT BY PASSING A REASONED ORDER, AFTER HEARING THE ASSESSEE. 4 . ON THE OTHER HAND THE LEARNED DR SUPPORTED THE ORDER OF CIT(A). 5 . AFTER GOING THROUGH THE ORDER OF LEARNED CIT(A) WE FIND FORCE IN THE CO NTENTION OF THE LEARNED COUNSEL FOR THE ASSESSEE. FROM THE ORDER OF CIT(A), WE FIND THAT HE HAS SIMPLY CONFIRMED THE ORDER OF AO WITHOUT ASSIGNING ANY REASON. THE ORDER OF THE LEARNED CIT(A) BEING A NON - SPEAKING ORDER, THE SAME IS SET ASIDE AND THE MATTER IS RESTORED TO THE FILE OF THE FIRST APPELLATE AUTHORITY WITH THE DIRECTION TO PASS A REASONED ORDER IN ACCORDANCE WITH LAW, OF COURSE, AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. WE ORDER ACCORDINGLY. 6. IN THE RESULT, ASSESSEE S APPEAL STANDS ALLOWED FOR STATISTICAL PURPOSES ONLY. ORDER PRONOUNCED IN OPEN COURT ON 26 - 09 - 20 14 . SD/ - SD/ - ( DIVA SINGH ) ( S.V. MEHROTRA ) JUDICIAL MEMBER ACCOUNTANT MEMBER DATED: 26 - 09 - 2014. MP COPY TO : 1. ASSESSEE 2. AO 3. CIT 4. CIT(A) 5. DR