Pradip Kumar Beuria, Bhadrak V. ACIT, Balasore Circle, Balasore

ITA 64/CTK/2020

• Counselvise Citation: [2020] 111 COUNSELVISE.COM (IT) 5849 (ITAT-CUTTACK)
• Duration Of Justice: 14 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 14-02-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 31-01-2020
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: J K LENKA
• Assessee Lawyers: S N SAHU
• Keywords: Set aside
• Section: 64

Judgement Text

P A G E 1 | 3 IN THE INCOME TAX APPELLATE TRIBUNAL, CUTTACK SMC BENCH, CUTTACK BEFORE SHRI CHANDRA MOHAN GARG , JUDICIAL MEMBER ITA NO . 64 /CTK/20 20 ASSESSMENT YEAR : 20 14 - 15 PRADIP KUMAR BEURIA, MANINATHPUR, SOLAMPUR, VIA: JAJPUR, BHADRAK. VS. ACIT, BALASORE CIRCLE, BALASORE PAN/GIR NO. AHGPB 2126 D (APPELLANT ) .. ( RESPONDENT ) ASSESSEE BY : SHRI S.N.SAHU , AR REVENUE BY : SHRI J.K.LENKA , DR DATE OF HEARING : 14 / 0 2 / 20 20 DATE OF PRONOUNCEMENT : 14 / 0 2 / 2020 O R D E R THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF THE CIT(A), CUTTACK DATED 19.11.2019 FOR THE ASSESSMENT YEAR 2014 - 15 . 2. IN GROUND NOS.1 TO 3, THE GRIEVANCE OF THE ASSESSEE IS THAT THE LD CIT(A) ERRED IN PASSING A CRYPTIC ORDER WITHOUT CONSIDERING THE GROUNDS OF APPEAL RAISED BEFORE HIM. 3. AT THE TIME OF HEARING, LD COUNSEL FOR THE ASSESSEE REITERATED THE CONTENTS RAISED IN THE GROUNDS OF APPEAL AND SUBMITTED THAT ALTHOUGH THE LD CIT(A) HA S REPRODUCED THE GROUNDS TAKEN BEFORE HIM IN HIS ORDER BUT HAS NOT DISCUSSED OR CONSIDERED THE SAME, HENCE, THE ORDER DESERVES TO BE SET ASIDE. HE SUBMITTED THAT THE LD CIT(A) HAS NOT DISPOSED THE APPEAL ON MERITS. HE SUBMITTED THAT EVEN OTHERWISE, THE A DDITION IS REQUIRED TO BE MADE THEN THE PROFIT ELEMENT EMBEDDED HAS TO BE CONSIDERED. HE SUBMITTED THAT THE LD CIT(A) HAS PASSED THE ORDER WITHOUT GIVING PROPER OPPORTUNITY TO THE ASSESSEE. HENCE, HE PRAYED THAT THE MATTER MAY BE ITA NO.64/CTK/2020 ASSESSMENT YEAR : 2014 - 15 P A G E 2 | 3 RESTORED TO THE FILE OF THE CIT(A) FOR FRESH CONSIDERATION AFTER CONSIDERING THE CASE ON MERITS. 4. REPLYING TO ABOVE, LD DR SUPPORTED THE ORDER OF THE LD CIT(A). 5. I HAVE HEARD THE RIVAL SUBMISSIONS AND PERUSED THE RECORD OF THE CASE. I FIND THAT THE LD CIT(A) HAS PASSED A CRY PTIC ORDER WITHOUT CONSIDERING THE FACTS OF THE CASE. T HE PROVISIONS OF SECTION 250(6) ARE MANDATORY AND IT IS OBLIGATORY FOR COMMISSIONER(APPEALS) TO PASS A SPEAKING ORDER STATING POINTS RAISED IN APPEALS, HIS DECISION THEREON AND REASONS FOR SUCH DECISIO NS. THE PROVISIONS OF SECTION 250(6) PROVIDES THAT THE APPELLATE ORDER OF COMMISSIONER (A) ARE TO STATE THE POINTS ARISING IN THE APPEAL, THE DECISION OF THE AUTHORITY THEREON AND THE REASONS FOR SUCH DECISION. THE UNDERLYING RATIONALE OF THE PROVISION IS THAT SUCH ORDERS ARE SUBJECT TO FURTHER APPEAL TO THE TRIBUNAL. SPEAKING ORDER WOULD OBVIOUSLY ENABLE A PARTY TO KNOW PRECISE POINTS DECIDED IN HIS FAVOUR OR AGAINST HIM. HENCE, I SET ASIDE THE ORDER OF THE CIT (A) AND RESTORE THE APPEAL TO HIS FILE AN D DIRECT HIM TO DISPOSE OF THE APPEAL OF THE ASSESSEE AFRESH WITH A SPEAKING ORDER AFTER ALLOWING PROPER OPPORTUNITY IN ACCORDANCE WITH LAW. 6. SINCE I HAVE REMITTED THE MATTER TO THE FILE OF THE CIT (A) FOR DECIDING AFRESH, THERE IS NO NECESSITY TO DECIDE THE APPEAL ON MERITS. HENCE, GROUNDS ON MERITS ARE RENDERED INFRUCTUOUS. 7. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED ON 14 / 0 2 /20 20 . SD/ - ( CHANDRA MOHAN GARG) JUDICIAL MEMBER CUTTACK; DATED 14 / 0 2 /20 20 B.K.PARIDA, SPS ITA NO.64/CTK/2020 ASSESSMENT YEAR : 2014 - 15 P A G E 3 | 3 COPY OF THE ORDER FORWARDED TO : BY ORDER SR . PVT. S ECRETARY ITAT, CUTTACK 1. THE APPELLANT : PRADIP KUMAR BEURIA, MANINATHPUR, SOLAMPUR, VIA: JAJPUR, BHADRAK. 2. THE RESPONDENT. ACIT, BALASORE CIRCLE, BALASORE 3. THE CIT( A), CUTTACK 4. PR.CIT , CUTTACK 5. DR, ITAT, CUTTACK 6. GUARD FILE. //TRUE COPY//