MANOJ KUMAR JAIN,NEW DELHI vs. ACIT, NEW DELHI

In this appeal the assessee has raised 12 grounds of appeal to challenge the impugned order passed by the Ld. First Appellate Authority. But at the time of hearing, Ld. Counsel for the assessee only stated before the Bench that Ld. CIT(A) has passed the non-speaking order and has not considered the documentary evidences filed by the assessee and upheld the order of the AO in a routine manner. Hence, he requested that the issues in dispute may be set aside to the file of the Ld. CIT(A) to decide the same afresh, after giving adequate opportunity of being heard to the assessee.

Ld. Sr. DR has not raised any objection on the request of the Ld. Counsel for the assessee.

I have heard both the parties and perused the orders of the revenue authorities, especially the impugned order. I am of the view that request made by the Ld. Counsel for the Assessee is genuine and the issues in dispute require reconsideration at the level of the Ld. CIT(A), because the impugned order is a non-speaking one. Therefore, in the interest of justice, I set aside the issues in dispute to the file of the Ld. CIT(A) with the directions to decide the same afresh, after giving adequate opportunity of being heard to the assessee. Assessee is directed through his counsel to fully cooperate with the Ld. CIT(A) in the proceedings and did not take any unnecessary adjournment.

In the result, the appeal filed by the assessee stands allowed for statistical purposes.