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TMI Blog2011 (7) TMI 540X X X X Extracts X X X X X X X X Extracts X X X X ..... ghtly made the impugned additions and disallowance totalling to Rs. 17,09,18,102 and no interference is required there in the findings given by the AO are based on proper appreciation of the facts of the case and the same are confirmed. - 486 to 489, 491 to 493 & 525 to 532 (PN) OF 2011 - - - Dated:- 29-7-2011 - SHAILENDRA KUMAR YADAV, D. KARUNAKARA RAO, JJ. M.K. Kulkarni for the Appellant. Hareshwar Sharma and Sanjay Singh for the Respondent. ORDER 1. All these appeals relate to same group of assessees raise certain common issues. So, they were heard together and are being disposed off by this consolidated order for the sake of convenience. The main issues in all these appeals are with regards to invoking of provisions of section 249(4)(a), 249(4)(b) of the Act and non-speaking order passed by the CIT(A). 2. So, let us deal with the appeals covering the issues of provisions of section 249(4)(a) and 249(4)(b) of the Act. For the sake of brevity, both these sections are reproduced as under : "249(4) No appeal under this Chapter shall be admitted unless at the time of filing of the appeal : (a) Where a return has been filed by the assessee, the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed return nor he has paid the amount equal to advance tax because the same was not payable by him. The learned DR opposed the factual submissions with regards to contention of the assessee that the loss for the year under consideration has been suffered by the assessee. Having heard both the parties and in the interest of justice we set aside this issue to the file of the CIT(A) with a direction to admit the appeal in case the assessee is able to establish the loss incurred for the year under consideration and he was not liable to pay tax of an amount equal to the amount of advance tax as stipulated under the provisions of section 249(4)(b) of the Act. In case, it is found that the provisions of section 249(4)(b) are not applicable the appeal may be admitted and the same should be decided on merit. Since we are remitting the matter on a technical issue, we are refraining to comment on the merits of the issue on hand. In the result, the appeal is allowed for statistical purposes. 4. In ITA Nos. 526, 491, 530 and 531/PN/2011 for assessment years 2003-04, 2002-03, 2007-08 and 2008-09 respectively, the issue is the same as raised in ITA No. 525/PN/2011 for assessment year 2002-03. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue, we are refraining to comment on merit of issue at hand. Accordingly, this appeal is allowed for statistical purposes. 7. In ITA No. 528/PN/2011 for assessment year 2005-06 the assessee has opposed invocation of provisions of section 249(4)(a) (wrongly mentioned as 249(4)(b)) of the Act. At the time of hearing, the learned AR submitted that the original return was filed on 2-12-2006 and a revised return was filed on 15-3-2007. The assessee has also paid tax due on the returned income and the said tax was adjusted against the outstanding recovery from State Bank of India. So the provisions of section 249(4)(a) have wrongly been invoked and appeal be admitted. On the other hand, the learned DR submitted that this fact needs verification. So in the interest of justice, we restore this matter to CIT(A) with a direction to decide the applicability of provisions of section 249(4)(a) as per fact and law after providing due opportunity of hearing to the assessee. In case, it is found that the provisions of section 249(4)(a) has not properly been invoked then the assessee should be heard on merits. Since we are restoring the issue at hand on a preliminary issue, we are refraining to co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 without assigning any reasons. The disallowance be deleted. 4. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming disallowance of the administrative General expenses of Rs. 2,73,07,120 without assigning any reasons. The disallowance be deleted. 5. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the disallowance of depreciation of Rs. 1,09,08,623 without assigning any reasons. The disallowance be deleted. 6. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the disallowance of interest and finance charges of Rs. 1,85,37,178 without assigning any reasons. The disallowance be deleted. 7. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the disallowance of provisions of current liabilities of Rs. 8,44,97,902 without assigning any reasons. The disallowance be deleted. 8. On the facts and in the circumstances of the case and in law the ld. CIT(A) was not justified in confirming the disallowance increase in unsecured loan of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Rs. 4,51,77,991 towards disallowance under section 40(a). (6) On the facts and in law the Assessing Officer erred in adding Rs. 86,91,794 towards disallowance under section 43B. (7) On the facts and in law the Assessing Officer erred in adding Rs. 4,45,297 towards disallowance under section 40A(3). Without prejudice to the above grounds. (8) On the facts and in law the Assessing Officer has erred in not setting of the additions towards alleged excessive claim of expenditure against alleged unexplained credits. 5. I have carefully considered the issues involved in this appeal and the grounds taken by the appellant. The Assessing Officer has made the above disallowances and additions for the detailed reasons mentioned in the impugned assessment order. Before the Assessing Officer the appellant did not furnish details of income, details of expenses, current liability not substantiated and unsecured loans not properly supported. Before me, certain written submissions were filed on 31-3-2010 that were forwarded to the OAO for verification. The Assessing Officer sought certain clarifications from the appellant which the appellant failed to furnish in respect of various o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al functions, it must record its reason in support of the order it makes. In other words, every quasi-judicial order must be supported by reasons." It means that the CIT(A) being quasi-judicial authority, is supposed to spell out the reasons in his order. The CIT(A) has not passed a speaking order. In view of the above and in the interest of justice, we restore the matter to the CIT(A) with a direction to decide the same as per fact and law after providing due opportunity of hearing to the assessee. Since we are restoring the matter on a preliminary issue, so we are refraining to make any comments on merits of the issues raised in these grounds. Accordingly, this appeal is allowed for statistical purposes. ITA No. 532/PN/2011 similar ground has been raised as raised in ITA No. 529/PN/2011 for assessment year 2006-07 with regards to non-speaking order. For the reasons discussed in para 9 of this order the matter is remitted back to the file of the CIT(A) with a similar direction to decide the issue after providing due opportunity of hearing to the assessees. Since we are restoring the issue at hand on a preliminary issue, we are refraining to comment on merit of issue at hand. Acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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