GOPAL MAHAJAN,BILASPUR vs. ITO, BILASPUR

PER DIVA SINGH

The present appeal has been filed by the assessee assailing the correctness of the order dated 08.07.2016 of CIT(A)-1 Amritsar camp at Palampur pertaining to 2007-08 assessment year on various grounds on merit. 2. Inviting attention to the impugned order, it was the submission of the ld. AR that the impugned order has been passed without addressing the specific grievances of the assessee which though have been reproduced at pages 2 to 6 by the CIT(A), however, while adjudicating, the said authority dismissed the grounds by one line each for each of the five grounds and only qua ground No. 5, part relief was granted. Accordingly, it was his limited prayer that it is a non speaking order passed by the CIT(A), as such may be remanded back to the said authority with a direction to pass the speaking order on the specific grounds raised. 3. The ld. Sr.DR Mr. Manjit Singh considering the record had no objection to the said prayer of the assessee. 4. We have heard the rival submissions and perused the material on record. In the facts of the present case, it is seen that the assessee is a

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trader of hardware items, cement construction work and earned income from JCB and Tipper. The AO passed an ex-parte order u/s 144 making various additions which were challenged in appeal on merits by the assessee. The submissions of the assessee, it is seen qua the five grounds raised, have been extracted in detail by the CIT(A), however, while adjudicating, the grounds have been dismissed without referring to the specific submissions of the assessee. Accordingly, in terms of the oral prayer of the parties before the Bench, the said prayer is accepted in terms of ground No. 6 raised in the present appeal and the impugned order is set aside and restored back to the file of the CIT(A) with direction to pass speaking order in accordance with law after giving the assessee a reasonable opportunity of being heard. 5. In the result, the appeal of the assessee is allowed for statistical purposes. Order pronounced in the Open Court on 27.03. 2018.

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(Dr. B.R.R.KUMAR) (DIVA SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ‘Poonam’ Copy to: 1. The Appellant 2. The Respondent 3. The CIT 4. The CIT(A) 5. The DR Asstt. Registrar ITAT,Chandigarh.