TMI Blog2012 (9) TMI 192X X X X Extracts X X X X X X X X Extracts X X X X ..... f one of the facets of the rules of natural justice, namely, that every judicial/quasi- judicial body/authority must pass a reasoned order, which should reflect application of mind by the concerned authority to the issues/points raised before it. It is pointed out that a ‘decision’ does not merely mean the ‘conclusion’. It embraces within its fold the reasons forming basis for the conclusion. Since, impugned orders suffers from lack of reasoning and are not speaking orders on any of the issues for which additions were made by the AO, hence impugned order is set aside and matter restored to file of CIT(A) - ITA nos.2470 & 2471/Del/2012 - - - Dated:- 24-7-2012 - SHRI I.C. SUDHIR SHRI A.N. PAHUJA, JJ. Appellant by Shri S.C. Sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmission on the sum of Rs.Rs.1lac @.025% is purely on guess and estimate. 5. The CIT(A) as per order gave two notices at South Extn. Address whereas the company after filing of appeal had shifted from this address to Seelampur, Delhi. As no notices could be served on the appellant, the hearing could not be attended and the CIT(A) without ensuring service of notice, passed an exparte order. The Income-tax Officer file carries the new address, in return filed before exparte order and/or assessments made. The learned Income tax Officer erred in making additions in respect of the following and CIT(A) erred in confirming the same:- 1. In making 100% disallowances of expenses on salaries, conveyance, office expenses, legal and profess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ferred to as the Act ]. Subsequently, on information received from DIT(Inv.) that the assessee obtained accommodation entry of Rs.Rs.1 lac from Shri Rohit Rana, the Assessing Officer (A.O. in short) reopened the assessment in this case u/s 147 of the Act, after recording reasons in writing, with the service of notice u/s 148 of the Act ,issued on 25.3.2009. In response, the assessee submitted vide letter dated 27.4.2009 that the return already filed on 31st October, 2002 may be treated as return in response to notice u/s 148 of the Act. Despite the fact that assessee was supplied copy of reasons recorded, it did not file any objections during the course of reassessment proceedings. The AO ,inter alia, asked the assessee to produce Shri Roh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submissions. 6. The assessee is now in appeal before us against the aforesaid findings of the ld. CIT(A) in these two assessment years. To a query by the Bench, the ld. AR on behalf of the assessee admitted that the assessee did not inform change in their address, having shifted to Seelampur, Delhi after filing the appeals, wherein address of South Extension Centre, 273, Masjid Moth, NDSEII was mentioned. Accordingly, notices issued by the ld. CIT(A) could not be received by the assessee. Since notices were not served upon the assessee, accordingly, it was pleaded that in the interest of justice, another opportunity may be allowed. The ld. DR did not oppose these submissions of the ld. AR. 7. We have heard both the parties and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision. The requi rement of recording of reasons and communicat ion thereof by the quasi- judicial authorit ies has been read as an integral part of the concept of fair procedure and is an important safeguard to ensure observance of the rule of law. It introduces clarity, checks the int roduction of extraneous or ir relevant considerations and minimizes arbit rariness in the decision-making process. Hon ble jurisdictional High Court in their decision in Vodafone Essar Ltd. Vs. DRP,196 Taxman423(Delhi) held that when a quasi judicial authority deals with a lis, it is obligatory on its part to ascribe cogent and germane reasons as the same is the heart and soul of the matter and further, the same also facilitates appreciation when the order i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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