9911796707
TMI Blog2024 (7) TMI 1500X X X X Extracts X X X X X X X X Extracts X X X X ..... 23/02/2001 to facilitate collection, storage, processing and disposal of specified forest produce within the periphery of the State of Chhattisgarh and the society was entitled for a commission of Rs. 1/- per annum for the aforesaid services rendered by it as an agent of the State Government of Chhattisgarh. The appellant came into existence for the reason that the State Government while collecting the forest produce through private contractors found that the forest dwellers were not being fully paid and the benefit is not being passed. In view of such background, the role of the assessee was to act as an agency to facilitate collection, storage, processing and disposal of specified forest produce and to act as a coordinator. 2. The docum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee. 3. When the appeal was filed against such order, the Income Tax Appellate Tribunal, Raipur Bench, Raipur (hereinafter 'the ITAT') by its order dated 09/05/2024 maintained the order on the ground that certain documents were sought from the assessee and having not been produced, there was no other option except to pass the order. 4. The submission is made that the entire show-cause notice was replied in detail and minimum it is expected that while exercising such quasi judicial power, the authority herein i.e. the Pr. CIT was required to look into it and the reply filed along with the documents wherein everything was explained, but in a cryptic manner the order has been passed and the learned ITAT too failed to take into cogni ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quiry. The enquiry means not to shelve the reply and the documents but to deliberate upon it and the same cannot be set aside on the ground that the Officer is not satisfied with reply. The reasons for satisfaction or non-satisfaction are required to be recorded. In the instant case, after going through para 5 of the order, which is the substratum of the entire issue, it is manifest that the said procedure has not been followed. 8. Under the circumstances, we allow the appeal and answer the question of law in favour of the assessee and remand back the case to the Pr. CIT to reconsider the reply and the documents of assessee. It is directed that after giving opportunity of hearing to the assessee, the learned authority shall pass the order, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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