TMI Blog2014 (8) TMI 522X X X X Extracts X X X X X X X X Extracts X X X X ..... djudication on all issues placed before him by the assessee - when a quasi-judicial authority deals with a lis, it is obligatory on its part to ascribe cogent and justified reasons as the same is the heart and soul of the matter and the same also facilitates appreciation when the order is called in question before the superior forum. CIT(A) has not passed a speaking and well-reasoned order on various issues/grounds raised by the assessee - it would be just and proper to set aside the order of CIT(A) as well as ex parte assessment order passed by the AO concerned - the assessee also filed additional evidence before CIT(A) which was not considered while passing order – thus, the matter is to be remitted back to the AO for fresh adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. There were 10 grounds of appeal before CIT(A). The order of appeal is non-speaking whereas section 250(6) mandates that the order of CIT(A) should be reasoned and speaking one. Further it is subject to consideration by superior authorities, it must be cogent and reasoned- 196 Taxman 423 (Delhi). 2. Briefly stated the facts giving rise to this appeal are that the original assessment was completed u/ 143(1) of the Act and subsequently on the information of the Directorate of Income Tax (Inv.), New Delhi, proceedings for reassessment u/s 147 of the Act were initiated by issuing a notice u/s 148 of the Act on 17.3.2011 after recording the reasons and taking necessary approval from ACIT, Range-11, New Delhi. During the reassessment procee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing for the assessee company and it was deprived of the right of being heard before the authorities below. The AR also contended that the additional evidence submitted before the CIT(A) was also not considered denying justice to the assessee. The AR has drawn our attention towards affidavit of CA Shri Subhash C. Singhal sworn on 26.10.2012 and submitted that on 16th August, there was a huge traffic jam near ITO crossing due to a rally and the CA could not reach the CIT office to present the case in appeal. The AR further explained that the cause of huge traffic jam was beyond the control of the assessee as Baba Ramdev was arrested in Delhi on 13.8.2012 and his supporters were organizing a rally in favour of Baba Ramdev, therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the assessee was deprived of opportunity of being heard. The DR further contended that, if it is found just and proper to remit the case for fresh adjudication, then the revenue has no serious objection to that in the interest of justice. 6. On careful consideration of above submissions, at the outset, we observe that the proceedings before the AO as well as before the CIT(A) were completed ex parte and assessee could not get due opportunity of hearing during these proceedings before the authorities below. We also observe that the AO completed reassessment proceedings u/s 144 of the Act ex parte and assessee submitted additional evidence before the CIT(A) under Rule 46A of the Income Tax Rules, 1962 which was also not considered as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also observe that the CIT(A) has dismissed ten grounds of appeal by passing a very short and cryptic order without assigning any reason for adjudication on all issues placed before him by the assessee. The Hon ble Jurisdictional High Court of Delhi in the case of Vodafone Essar Ltd. 169 Taxman 4 (Delhi) has held that when a quasi-judicial authority deals with a lis, it is obligatory on its part to ascribe cogent and justified reasons as the same is the heart and soul of the matter and the same also facilitates appreciation when the order is called in question before the superior forum. 8. We may also point out that a decision does not merely mean the conclusion but it embraces within its fold, the reasons forming basis for the conclu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
