SHRI PRINCE RAI,DAMOH vs. INCOME TAX OFFICER, DAMOH

ITA 145/JAB/2018Status: DisposedITAT Jabalpur22 July 2021AY 2009-1012 pages
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What did the Tribunal hold?

The Tribunal held that the CIT(A)'s order was not maintainable as it failed to provide a speaking order and consider the assessee's case on merits. The matter was restored to the CIT(A) for a fresh decision after providing due opportunity.

What were the facts?

The assessee's appeal against the CIT(A)'s order was dismissed without proper application of mind and without providing an adequate opportunity of hearing. The assessee claimed that notices of hearing were not served and he was out of the country during the relevant period.

What were the issues?

Whether the CIT(A) disposed of the appeal without proper application of mind and adequate opportunity to the assessee. Whether the CIT(A)'s order met the requirements of a speaking order as mandated by law.

Which sections of the Income-tax Act were involved?

Section 143(3),Section 250(6),Section 69A

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Income Tax Appellate Tribunal, JABALPUR BENCH,

Before: SH. SANJAY ARORA, HONBLE

For Respondent: Smt. Swati Agarwal, Sr. DR
Hearing: 14/07/2021Pronounced: 22/07/2021

Per Sanjay Arora, AM This is an Appeal by the Assessee directed against the Order by the Commissioner of Income Tax (Appeals)-1, Jabalpur (‘CIT(A)’ for short) dated 27/4/2018, dismissing the assessee’s appeal contesting his assessment under section 143(3) of the Income Tax Act, 1961 (‘the Act’ hereinafter) for the Assessment Year (AY) 2009-10 vide Order dated 19/12/2011. 2. At the outset, it was submitted by the ld. counsel for the assessee, Sh.

Modh, that the appellate order is without proper application of mind by the first appellate authority. There has been no consideration of the assessee’s replies and explanations furnished during the assessment proceedings – for which reference was made by him to pg

The order continues below.

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