Viping Kumar Pandey, Allahabad V. ITO, Range-1(5), Allahabad

ITA 60/ALLD/2023

AI Insights

This case involves an appeal by Vipin Kumar Pandey against the order of the Ld. CIT(A)/NFAC, Delhi, which was dated 28.12.2022 for the assessment year 2010-11. The primary grievance of the appellant was the ex-parte order passed by the Ld. CIT(A) without a hearing. The CIT(A) had issued notices to the assessee, who failed to respond, leading the CIT(A) to confirm the action of the AO, which included an addition of Rs.7,60,200. The Tribunal found that the CIT(A) did not provide any discussion on the relevant facts or law concerning the issues raised, thus failing to meet the legal requirement of passing a reasoned order.

• Counselvise Citation: [2023] 140 COUNSELVISE.COM (IT) 114370 (ITAT-ALLAHABAD)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 07-09-2023
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Next Hearing Date: 03-09-2023
• Assessment Year: 2010-2011
• Appeal Filed On: 21-05-2023
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL ALLAHABAD “SMC” BENCH, ALLAHABAD BEFORE SHRI ABY T. VARKEY, JM आयकर अपील सं/ I.T.A. No.60/Alld/2023 (ननधधारण वर्ा / Assessment Year: 2010-11) Vipin Kumar Pandey 574, Old Katra, Allahabad, Uttar Pradesh-211002. बनधम/ Vs. ITO, Range-1(5) 38 M. G. Marg, Allahabad, Uttar Pradesh- 211001. स्थधयी लेखध सं./जीआइआर सं./PAN/GIR No. : AMVPP1099B (अपीलाथी /Appellant) .. (प्रत्यथी / Respondent) सुनवाई की तारीख / Date of Hearing: 04/09/2023 घोषणा की तारीख /Date of Pronouncement: 08/09/2023 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Ld. CIT(A)/NFAC, Delhi dated 28.12.2022 for AY. 2010-11. 2. None appeared for the assessee. However, on perusal of the ground no. 2 of the assessee, it is noted that the assessee is aggrieved by the ex-parte order passed by the Ld. CIT(A) without hearing the assessee. It is noted that the Ld. CIT(A) had issued twice notices, directing the assessee to file reply by 02.12.02022. And taking note that the assessee did not file any reply, he was of the opinion that the assessee has nothing more to say in respect of the grounds of appeal raised before him, and resultantly, confirmed the action of the AO making an addition of Rs.7,60,200/- ex-parte qua assessee. It is noted that the Ld. CIT(A) has confirmed the action of the AO without discussing either the relevant facts/law on the issues raised by the assessee. Merely by stating that he [Ld CIT(A)] has passed the order Assessee by: None Revenue by: Shri A. K. Singh (Sr. DR) ITA No.60/Alld/2023 A.Y. 2010-11 Vipin Kumar Pandey 2 on merits would not suffice, since he is bound to pass a reasoned order. Reason is the soul of an order, and especially the judicial/quasi-judicial authorities are bound by law to adjudicate/pass orders by giving reasons for passing an order because then only the Higher Appellate Authority would be able to appreciate the reasons given by quasi- judicial authority passing the impugned order. In this case, the Ld. CIT(A) has failed to give any reasons to confirm the action of AO, and has not discussed the relevant facts/law on the grounds of appeal raised before him. Thus, the impugned order is bad for non-application of mind. Therefore, the impugned order of the Ld. CIT(A) is set aside and restored back to the file of the Ld. CIT(A) with a direction to pass a speaking order in accordance to law u/s 250(6) of the Income Tax Act, 1961. And the assessee is directed to file written submission/relevant documents and request for hearing, if he desires, in accordance to Rules on the subject. 3. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the open court on this 08/09/2023. Sd/- (ABY T. VARKEY) JUDICIAL MEMBER Allahabad ददनांक Dated : 08/09/2023. Vijay Pal Singh, (Sr. PS) Copy forwarded to: 1. Appellant – 2. Respondent – 3. CIT(A) , Allahabad 4. CIT 5. DR - By order Assistant Registrar