RAVINDRA PAL SINGH,GORAKHPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, GORAKHPUR

On perusal of records, it is found that the learned CIT(A) has passed the impugned order, approving the assessment order passed by Assessing Officer, in a summary manner, without passing a speaking order and without explaining reasons for his order in detail. This is in contradiction of the statutory duty of passing speaking order on merits, as contained in Section 250(6) of the Income Tax Act, 1961 (in short the ‘Act’).

At the time of hearing, the assessee was represented by none and Revenue was represented by Shri G.P. Singh, Senior Department Representative. The learned D.R. for the Revenue expressed relied on impugned appellate order of learned CIT(A) and on the assessment order; but left the matter to the discretion of the Bench. In view of foregoing and having regard to statutory duty of the learned CIT(A) to pass speaking order on merits, as contained in Section 250(6) of the Act, the impugned order of the learned CIT(A) is set aside and issues in dispute are restored back to the file of the learned CIT(A) with a direction to pass denovo order in accordance with law, after providing reasonable opportunity to the assessee and adhering to Section 250(6) of the Act. All the grounds of appeal are treated as disposed of in accordance with foregoing directions.

In the result, the appeal of the assessee stands partly allowed for statistical purposes.