TMI Blog2020 (1) TMI 1131X X X X Extracts X X X X X X X X Extracts X X X X ..... record his own reason for the conclusion reached therein. There should be a live link to the material available on record and the application of mind by the CIT(Appeals) while disposing of the appeal. Such a live link can be brought in only by passing a speaking order. Therefore, this Tribunal is of the considered opinion that the CIT(Appeals) has to apply his mind independently to the material available on record and reappreciate the same and thereafter decide the issue afresh in accordance with law. CIT(Appeals) has to work for entire 24 hours. CIT(Appeals) has to work within the office hours as prescribed and take sufficient rest so that he may recoup his energy to do his job in the next day morning. Even though we are not blaming his ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - ITA No.2578/Chny/2019 - - - Dated:- 16-1-2020 - Shri N.R.S. Ganesan, Judicial Member And Shri S. Jayaraman, Accountant Member For the Appellant : Shri S. Sridhar, Advocate For the Respondent : Shri S. Bharath, CIT ORDER PER N.R.S. GANESAN, JUDICIAL MEMBER: This appeal of the assessee is directed against the order of the Commissioner of Income Tax (Appeals) 9, Chennai, dated 02.08.2019 and pertains to assessment year 2015-16. 2. Shri S. Sridhar, the Ld. counsel for the assessee, drawn our attention to the impugned order of the CIT(Appeals) and submitted that the CIT(Appeals) has simply reproduced the assessment order and notice of hearing and then dismissed the appeal. According to the Ld. co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial available on record. As rightly submitted by the Ld. counsel for the assessee and the Ld. D.R., the CIT(Appeals) has simply reproduced the assessment order, notice of hearing, etc. and summarized the finding of the assessment order and dismissed the appeal. The power conferred on the CIT(Appeals) under Section 251 of the Income-tax Act, 1961 (in short the Act ) is onerous. The CIT(Appeals) has to apply his mind independently and re-appreciate the material available on record in accordance with law and pass a speaking order. The CIT(Appeals) is expected to give his own reason for the conclusion reached in his order. The application of mind shall be reflected in the impugned order of the CIT(Appeals). In this case, by reproducing the no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e present incumbent of the CIT(Appeals) was making to wait the tax practitioners, Advocates and Chartered Accountant till 9 PM or 10 PM every day. This Tribunal is of the considered opinion that the CIT(Appeals) being a Government employee, is expected to work for the entire 24 hours in a day. It does not mean that the CIT(Appeals) has to work for entire 24 hours. The CIT(Appeals) has to work within the office hours as prescribed and take sufficient rest so that he may recoup his energy to do his job in the next day morning. Even though we are not blaming his working upto 10 PM in the night, there may not be any productive result after such prolonged work after the office hours. Working in the late hours upto 10 PM in the night and passing ..... X X X X Extracts X X X X X X X X Extracts X X X X
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