Home Case Index All Cases Income Tax Income Tax + AT Income Tax - 2012 (10) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (10) TMI 480 - ITAT, AMRITSAREx party Order passed by CIT(A) - appellant contested against no intimation about service of notice - Held that:- As is apparent from the facts of the case, none of the notice dated 21.01.2010, 30- 09.2011, 12.12.2011, 14.02.2012 and 16.04.2012 issued by the CIT(A) appear to have been served upon the assessee nor the DR placed any material regarding service of any of these notices. Also CIT(A) dismissed the appeal without even analyzing the issues or recording his specific findings on the said issues raised in the grounds of appeal before him. This approach of the CIT(A) is not in accordance with law. A mere glance at the impugned order reveals that the order passed by the CIT(A) is cryptic and grossly violative of one of the facets of the rules of natural justice, namely, that every judicial/quasi - judicial body/authority must pass reasoned order, which should reflect application of mind by the concerned authority to the issues/points raised before it. The application of mind to the material facts and the arguments should manifest itself in the order - As CIT(A) has not passed a speaking order on various issues raised before him it is fair and appropriate to set aside the order of the CIT(A) and restore the matter to his file for deciding the issues afresh - in favour of assessee for statistical purposes.
|