TRIBHUVAN KUMAWAT vs. C I T and ORS

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ITA/86/2003HC RajasthanRJHC02039871200305 October 20162 pages
AI SummaryRemanded

What did the High Court hold?

The High Court found that the Income Tax Appellate Tribunal did not provide cogent and convincing reasons when considering the orders of the Assessing Officer and the CIT(A). The High Court agreed with the reasoning adopted by the CIT(A). Consequently, the High Court quashed and set aside the order of the Tribunal. The matter was remitted back to the Tribunal to decide the appeal afresh within six months from the date of receipt of the High Court's order. The Tribunal is directed to provide reasons if it agrees with the CIT(A). No specific issue was left undecided, as the entire matter was remanded for fresh consideration.

What were the facts?

The assessee, Shri Tribhuvan Kumawat, filed an appeal before the High Court of Rajasthan, Jaipur Bench, challenging an order of the Income Tax Appellate Tribunal (ITAT). The ITAT had dismissed the assessee's appeal and partly allowed an appeal filed by the Department. The assessment years are not specified. The procedural history involves the Assessing Officer (AO), the Commissioner of Income Tax (Appeals) [CIT(A)], and the ITAT. The High Court noted that the ITAT's order lacked cogent reasons in considering the orders of the AO and CIT(A). The amount in dispute is not stated.

What were the issues?

1. Whether the Income Tax Appellate Tribunal provided cogent and convincing reasons while considering the orders of the Assessing Officer and the Commissioner of Income Tax (Appeals) in its judgment and order? (Question of law and fact, concerning the adequacy of reasoning in appellate orders). Contentions: Assessee: The Tribunal failed to provide any cogent reasons while considering the reasoned order of the CIT(A). Revenue: No specific contentions are recorded for the revenue in the judgment.

AI-generated summary — verify with the full judgment below

1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR. D.B. Income Tax Appeal No.86/2003 DATE OF ORDER ::: 5th October, 2016 HON'BLE MR. JUSTICE K.S. JHAVERI HON'BLE MR. JUSTICE BANWARI LAL SHARMA Mr. P.K. Kasliwal, for the appellant. Ms. Parinitoo Jain, for the respondent. *****

1.

By way of this appeal, the assessee has challenged the judgment & order of the Income Tax Appellate Tribunal whereby the Tribunal has dismissed the appeal of the assessee and appeal filed by the Department is partly allowed.

2.

Counsel for the appellant has contended that while considering the reasoned order of CIT (A), the tribunal while considering the appeal has not given any cogent reasons.

3.

We have gone through the reasons adopted by the tribunal. We are in agreement with the reasoning adopted by the CIT(A) however, the tribunal while considering the judgment of the AO and CIT(A) has not given cogent and convincing reasons. Therefore, the Tribunal will consider the matter afresh in accordance with law and if they are in agreement with CIT (A) they will give reasons

4.

With the above observations, the order of the tribunal is quashed and set aside. We remit back the matter to the 2 tribunal who will decide the same afresh within six months from the date of receipt of the order of this court.

5.

With the aforesaid observations, the appeal stands disposed of. (Banwari Lal Sharma), J. (K.S. Jhaveri), J. Brijesh64.

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