Defective drafting of the assessment orders.

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Defective drafting of the assessment orders.

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....ng of the assessment orders. The statistics for the last 7 years show that the percentage of success wholly or partly before the Tribunal has been only 33% to 40% in those years and very many of the Department's appeals to the Tribunal fail because facts and material were not properly gathered and discussed in the orders. At times even additions which were otherwise fully sustainable are deleted m....

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....o support the rate of profit applied by them. In all such cases the assessees succeed in appeal by quoting some other cases where a lower gross profit rate has either been accepted or applied by the ITO. Many a time additions are deleted because a lower rate is found to have been accepted in the subsequent years in the assessee's own case, although the assessment orders in those years did not give....

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.....P. rate. (ii) In many cases, it is found that even though the assessees had requested for issue of summons under section 131 to prove the genuineness of the various transactions appearing in their books, the Income-tax Officers do not issue the summons. The assessees make capital out of this lapse at the time of hearing of the appeal by the Tribunal. The ITOs should weigh the request of the asse....

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.... many cases, even the details of the inadmissible items are not mentioned while making lumpsum additions. In such cases, the additions are generally reduced or deleted. The Departmental representative is generally not able to contest the claim of the assessees in such cases as, very often, even the details of these expenses are not available on the assessment record. (vi) The penalty appeals are ....

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Defective drafting of the assessment orders.