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Income Tax Appellate Tribunal, “D”
आदेश / O R D E R
Per Sandeep Gosain, Judicial Member:
The present Appeal filed by the assessee is against the order of Commissioner of Income Tax (Appeals)-12, Mumbai dated 18.04.13 for AY 2009-10 on the grounds mentioned herein below:-
Dharni Sampda P. Ltd.
1. On the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in passing the order u/s 250 being a non-speaking order and without considering the written submissions of the AR of the appellant Company, thus violating the principles of natural justice.
On the facts and in the circumstances of the case and in law the Ld. CIT(A) erred in making additions of Rs. 21,39,900/- w.r.t Deemed dividend u/s 2(22)(e) of the act without considering the facts of the case and the submission of the AR.
3. On the facts and in the circumstances of case and in law the Ld. CIT(A) erred in making disallowance u/s 37 of the act of Rs. 28,44,960/- w.r.t Club membership fees made by the company for its directors without considering the facts of the case and the submission of the AR.
4. On the facts and in the circumstances of the ease and in law the Ld. CIT(A) erred in making disallowance u/s 37 of the act of Rs. 11,20,052/- w.r.t Business Promotion Expenses incurred by the company without considering the facts of the case and the submission of the AR.
Dharni Sampda P. Ltd. 5. The appellant reserves the right to add, amend, modify, of appeal at any stage of hearing.
2. At the very outset, Ld. AR appearing on behalf of the assessee submitted before us that Ld. CIT(A) erred in passing order u/s 250 being non speaking order and without considering the written submissions of the AR of the assessee company. Thus the said act of Ld. CIT(A) violates the principle of natural justice.
We have heard the counsels for both the parties and we have also perused the material placed on record as well as order passed by revenue authorities. From the records, we find that the assessee has raised several grounds before Ld. CIT(A) in appeal against the order passed by AO. Ld. AR submitted that detailed written submissions, financial statement, tax audit report and ledger account, different judgments containing at page no. 1 to 121 of the paper book were also filed. We notice that the Ld. CIT(A) while disposing all the grounds raised by the assessee has not considered the detailed submissions, documents and Dharni Sampda P. Ltd. judgments cited and placed on record by the assessee and has dismissed the grounds of appeal in a summary manner without passing well reasoned speaking order.
It is a settled law that recording of reasoning is a heart beat of an order and without recording any reasoning, one cannot reach to the conclusion. Quasi-judicial authorities are under obligations to pass well reasoned speaking order.
Be that as it may, without commenting anything on the merits of the grounds raised by the assessee, we are of the considered view that the interest of justice would be met in remitting the matter back to the file of Ld. CIT(A) with a direction to pass afresh reasoned order after considering the written submissions, documents and judgments relied upon by the assessee. It is needless here to mention that before passing the order, the Ld. CIT(A) shall provide sufficient opportunity of hearing to the assessee. Before parting, we may make it clear that our decision to restore the matter back to the file of CIT(A) shall in no way be Dharni Sampda P. Ltd. construed as having any reflection or expression on the merits of the issue, which shall be adjudicated by the CIT(A) independently in accordance with law. With these directions, this ground raised by the assessee is allowed for statistical purposes.
In the net result, the appeal filed by the assesses is allowed for statistical purposes Order pronounced in the open court on 21st Feb 2018 Sd/- Sd/- (Rajendra) (Sandeep Gosain) लेखासदस्य / Accountant Member न्याययकसदस्य / Judicial Member मुंबई Mumbai;यदनांकDated : 21.02.2018 Sr.PS. Dhananjay आदेशकीप्रनिनिनिअग्रेनर्ि/Copy of the Order forwarded to : अपीलाथी/ The Appellant 1. 2. प्रत्यथी/ The Respondent 3. आयकरआयुक्त(अपील) / The CIT(A) आयकरआयुक्त/ CIT- concerned 4. 5. यवभागीयप्रयतयनयध, आयकरअपीलीयअयधकरण, मुंबई/ DR, ITAT, Mumbai 6. गार्डफाईल / Guard File आदेशधिुसधर/ BY ORDER,