Shri Gulam Mustafa, Bangalore V. Assistant Commissioner of Income Tax, Circle - 4(3)(1), Bangalore

ITA 960/BANG/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 4152 (ITAT-BANGALORE)
• Duration Of Justice: 1 year(s) 5 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-10-2020
• Appeal Filed By: Assessee
• Order Result: Allowed
• Bench Allotted: B
• Next Hearing Date: 28-10-2020
• Assessment Year: 2013-2014
• Appeal Filed On: 06-05-2019
• Result in Favour of: Assessee
• Court: TRIBUNAL
• Department Lawyers: PRIYADARSHI MISHRA
• Assessee Lawyers: PREETI S PATEL
• Keywords: Opportunity of being heard; Set aside

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH : BANGALORE BEFORE SHRI A. K. GARODIA, ACCOUNTANT MEMBER AND SMT. BEENA PILLAI , JUDICIAL MEMBER ITA NO. 96 0 & 96 1 /BANG/20 19 ASSESSMENT YEARS : 2013 14 & 2014 15 SHREE GULAM MUSTAFA, NO. 6, GM PEARL, 1 ST STAGE, 1 ST PHASE, BTM LAYOUT, BENGALURU - 560068 PAN : AFHPM3875P VS. ACIT CIRCLE 4 (3) (1), BENGALURU APPELLANT RESPONDENT ASSESSEE BY : S MT. PREETI S. PATEL, ADVOCATE REVENUE BY : SHREE PRIYADARSHI MISHRA, JCIT DR DATE OF HEARING : 2 8 . 1 0 .20 20 DATE OF PRONOUNCEMENT : 2 8 . 1 0 .20 20 O R D E R PER ARUN KUMAR GARODIA, A. M.: BOTH THESE APPEALS ARE FILED BY THE ASSESSEE AND THE SAME ARE DIRECTED AGAINST TWO SEPARATE ORDERS OF LEARNED CIT (A) 4, BENGALURU BOTH DATED 15.02.2019. BOTH THESE APPEALS WERE HEARD TOGETHER AND ARE BEING DISPOSED OF BY WAY OF THIS COMMON ORDER FOR THE SAKE OF CONVENIENCE. 2. IN BOTH YEARS, THE ASSESSEE HAS RAISED SEVERAL GROUNDS AND IN BOTH YEARS, AS PER GROUND NO. 4, THIS IS THE GRIEVANCE OF THE ASSESSEE THAT THE LEARNED CIT (A) HAS DECIDED THE APPEAL WITHOUT GIVING REASONS AND HENCE, HIS ORDER IS BAD IN LAW. 3. IN COURSE OF HEARING, LEARNED AR OF THE ASSESSEE POINTED OUT THAT IN BOTH YEARS, LEARNED CIT (A) HAS REPRODUCED GROUNDS OF APPEAL, STATEMENT OF FACTS AND WRITTEN SUBMISSIONS FILED BY THE ASSESSEE BEFORE HIM AND THEREAFTER REPRODUCED THE RELEVANT PARAS OF THE ASSESSMENT ORDER AND THEREAFTER, HE HAS DECIDED THESE TWO APPEALS IN AN IDENTICAL LINE WHICH SAYS THAT I AGREE WITH THE ASSESSING OFFICER AND THE APPEAL IS DISMISSED. SHE SUBMITTED THAT UNDER THESE FACTS, THE ORDER OF CIT (A) SHOULD BE SET ASIDE AND THE ISSUE ON MERIT SHOULD BE DECIDED IN FAVOUR OF THE ITA NO. 960 & 961/BANG/2019 PAGE 2 OF 2 ASSESSEE OR IT MAY BE RESTORED TO CIT (A) IN BOTH YEARS FOR FRESH DECISION BY WAY OF A SPEAKING AND REASONED ORDER. LEARNED DR OF THE REVENUE SUPPORTED THE ORDER OF CIT (A) IN BOTH YEARS. 4. WE HAVE CONSIDERED THE RIVAL SUBMISSIONS AND GONE THROUGH THE ORDERS OF CIT (A) AND WE FIND THAT NO REASONING IS GIVEN BY CIT (A) AT ALL FOR DECIDING THE APPEAL OF THE ASSESSEE IN BOTH YEARS. THIS IS A SETTLED POSITION OF LAW THAT ANY QUASI JUDICIAL AUTHORITY SHOULD PASS A SPEAKING AND REASONED ORDER AND IN THE PRESENT CASE, THE CIT (A) HAS NOT GIVEN ANY REASONING AT ALL. WE THEREFORE, SET ASIDE THE ORDER OF CIT (A) IN BOTH YEARS AND RESTORE THE MATTER TO THE FILE OF CIT (A) IN BOTH YEARS FOR A FRESH DECISION BY WAY OF A SPEAKING AND REASONED ORDER AFTER AFFORDING ADEQUATE OPPORTUNITY OF BEING HEARD TO BOTH SIDES. 5. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. PRONOUNCED IN THE OPEN COURT ON THE DATE MENTIONED ON THE CAPTION PAGE. SD/- SD/- (BEENA PILLAI) (A.K. GARODIA) JUDICIAL MEMBER ACCOUNTANT MEMBER BANGALORE, DATED: 28 TH OCTOBER, 2020. /NS/* AKG COPY TO: 1. APPELLANTS 2. RESPONDENT 3. CIT 4. CIT(A) 5. DR, ITAT, BANGALORE. 6. GUARD FILE BY ORDER ASSISTANT REGISTRAR, ITAT, BANGALORE.