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TMI Blog2015 (1) TMI 1515X X X X Extracts X X X X X X X X Extracts X X X X ..... of law- See GUJARAT THEMIS BIOSYN LTD. VERSUS JOINT COMMISSIONER OF INCOME-TAX. [ 1999 (8) TMI 109 - ITAT AHMEDABAD-C] - Appeal of the assessee is allowed for statistical purposes. X X X X Extracts X X X X X X X X Extracts X X X X ..... s. 3 to 5 of the impugned order and read as under: Appellant's Submission "It is to inform you that the Assessing Officers assessed the case on income of RS.1660270/- and created demand of Rs.624884/- vide assessment order under section 143 (3), 144 of the Income Tax Act, 1961. 1. That the ITO erred in facts & law in deciding the assessment. 2. As the AR of the assessee appeared time to time and submit documents which is required for assessment but surprisingly ITO on 28.07.2010 issued a show cause notice under section 271(1)(B) for 05.08.2010. As the Assessing Officer was on leave on 05.08.2010. The AR of the assessee submits reply of the show cause notice on 05.8.2010. In the ward photo copy of the same enclosed in which it is clearly mentioned that AR of the assessee sent his employee on 28.06.2010 for adjournment of the case. But the Assessing Officer refuse to adjourn the case in the month of June when the AO has sufficient time to complete the case. After the above mentioned reply of the show cause notice no notice was legally served upon the assessee. 3. That in the month of November due some Health Problem Assessee was on bed rest till first week of January ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ails as required by the Assessing Officer. He has also accepted the addition made for payments made through credit card. In view of the facts and circumstances of the case the Assessing Officer is justified in estimating the income of the appellant at the rate of 8% of the gross receipt. I sustain the order of the Assessing Officer on this issue, addition of Rs. 9,38,811/- is upheld. Appeal on these grounds is dismissed. Ground No. 6 relates to disallowance under chapter-VIA. However, the Assessing Officer has already considered this issue and allowed relief to the appellant u/s 154 of IT Act, therefore, there is no need for further adjudication. Appeal on this ground is withdrawn and therefore, dismissed." 6. Now the assessee is in appeal. The ld. Counsel for the assessee submitted that the ld. CIT(A) had not given a due and proper opportunity of being heard and even consider the specific grounds raised before him as general in nature. It was further submitted that the order passed by the ld. CIT(A) is a non-speaking order. 7. In her rival submissions the ld. DR strongly supported the order of the ld. CIT(A) and further submitted that the ld. CIT(A) after considering the subm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal. Speaking order would obviously enable a party to know precise points decided in his favour or against him. Absence of the formulation of the point for decision for want of clarity in a decision undoubtedly puts a party in quandary. Section 250(6) expressly embodies the principle of natural justice and such a provision is clearly mandatory in nature. The impugned order passed by the Commissioner (Appeals) in violation of the provisions of section 250(6) could not, therefore, be sustained." 10. The ratio laid down by the ITAT Ahmadabad Bench in the aforesaid referred to case is squarely applicable to the facts of the present case. 11. The Hon'ble Punjab & Haryana High Court in the case of CIT V Palwal Cooperative Sugar Mills Ltd. (2006) 284 ITR 153 has held as under: "Every judicial/quasi judicial body / authority must pass a reasoned order which should reflect the application of mind of the concerned authority to the issues / points raised before it. The requirement of recording reasons is an important safeguard to ensure observance of the rule of law. It introduces clarify, checks the introduction of extraneous or irrelevant considerations and minimize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... our constitutional set up. The administrative authorities changed with the duty to act judicially cannot decide the matters on considerations of policy or expediency. The requirement of recording of reasons by such authorities is an important safeguard to ensure observance of the rule of law. It introduces clarity, checks the introduction of extraneous or irrelevant considerations and minimizes arbitrariness in the decision making process. Another reason which makes it imperative for the quasi judicial authorities to give reasons is that their orders are not only subject to the right of the aggrieved persons to challenge the same by filing statutory appeal and revision but also by filing writ petition under articles 226 of the Constitution. Such decisions can also be challenged by way of appeal under article 136 of the Constitution of India. The High Courts have the power to issue writ of certiorari to quash the orders passed by a quasi judicial authority/Tribunal. Likewise in appeal the Supreme Court can nullify such order/decision. These powers can be effectively exercised by the superior courts only if the order under challenge contains reasons." 15. As pointed out earlier tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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