Charan Pal Singh, New Delhi vs Department Of Income Tax

JCIT(OSD), vs Charan Pal Singh, Circle-9(1), D-119, Lajpat Nagar-I C.R. Building, New Delhi. New Delhi. (PAN: AOFPS9091G) (Appellant) (Respondent) Appellant by: Shri R.I.S. Gill, CIT DR Respondent by :Shri Anil Bhalla, CA Date of Hearing: 12.3.2015 Date of pronouncement:

ORDER

PER CHANDRA MOHAN GARG, JUDICIAL MEMBER

The above appeal has been preferred by the revenue against the order of

the CIT(A)-XII, New Delhi dated 27.07.2011 in Appeal No. 150/10-11 for AY

2008-09.

2. The revenue has raised following grounds in this appeal:-

"1. The Ld. CIT(A) erred, in law and on the facts of the case in directing the AO to assess the income earned by the assessee on sale of shares of Quassar Media (P) Ltd. under the head 'Long Term Capital Gain' instead of the head 'Business' as assessed by the AO."

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"2. The Ld. C!T(A) erred in law and on facts of the case in directing the AO to set off the loss suffered by the assessee on sale of shares of Siemens and Mutual Funds against the income earned by the assessee on sale of shares of Quasar Media (P) Ltd."

3. We have heard argument of both the sides and carefully perused the

relevant material placed on record inter alia assessment order of the impugned

order of the CIT(A) and the paper book of the assessee spread over 93 pages.

4. Ld. DR pointed out the conclusion of the CIT(A) on the impugned issue

and submitted that the CIT(A) has allowed the appeal of the assessee in a

cryptic manner without assigning and addressing any reason for adjudicating the

same in favour of the assessee. Ld. DR further pointed out that on ground no. 1

and 2 before the CIT(A), the first appellate authority has reproduced contentions

and conclusion of the AO along with facts and submissions of the assessee and

at the end without adjudication the issue has been decided in favour of the

assessee by passing a slipshod and brief order. Ld. DR lastly prayed that the

order of the CIT(A) may be set aside by restoring that of the AO. Alternatively,

ld. DR also submitted that if it is found just and proper, then the case may be

restored to the file of CIT(A) for a fresh adjudication of first appeal.

5. Ld. AR vehemently contended that when the AO is framing assessment

arbitrarily without affording due opportunity of hearing for the assessee and the

conclusion of the AO is not sustainable, then the CIT(A) was right in dismissing

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the action and conclusion of the AO in the assessment order while granting

relief for the assessee. However, ld. AR fairly accepted that the CIT(A) has

allowed the appeal of the assessee by passing a brief order without any proper

adjudication. Ld. AR finally submitted that if it is found just and proper to

restore the first appeal to the file of CIT(A), then the assessee has no serious

objection to that.

6. On careful consideration of above submissions of both the sides and

vigilant perusal of the order of the CIT(A) we note that the CIT(A) has allowed

relief for the assessee with a brief and cryptic finding on all the issues which do

not demonstrate that the CIT(A) has addressed and adjudicated all the

issues/grounds raised by the assessee before her. Under these facts and

circumstances, we may point out that the judicial and quasi-judicial authorities

are duty bound to address and adjudicate all the issues which have been raised

before it and the authorities are also duty bound to assign reasoning and finding

to support their conclusion which may be a matter of review, revision or appeal

before any higher forum in the hierarchy. In the present case, the CIT(A) has

miserably failed to comply with duties incumbent upon her as per well-accepted

principles of judicial proceedings and, therefore, the impugned brief, cryptic

and slipshod order which has been passed without application of mind is not

sustainable. Thus, the impugned order is set aside and keeping in view the

submissions of both the sides, we find it just and proper to restore all the

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grounds of the assessee raised before the CIT(A) to the file of the first appellate

authority for proper adjudication after affording due opportunity of hearing for

the assessee and without being influenced with the earlier appellate order and

our observations in this regard. Accordingly, ground no. 1 and 2 of the revenue

are deemed to be allowed for statistical purposes.

7. In the result, the appeal of the revenue is allowed for statistical purposes.

Order pronounced in the open court on 18.3.2015.

Sd/- Sd/-

(S. V. MEHROTRA) (CHANDRAMOHAN GARG) ACCOUNTANT MEMBER JUDICIAL MEMBER

DT. 18th MARCH 2015 'GS'

Copy forwarded to:-

1. Appellant 2. Respondent 3. C.I.T.(A) 4. C.I.T. 5. DR By Order

Asstt.Registrar

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