TaxTMI 
TaxTMI 
2018 (6) TMI 1546
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....appeals and without assigning any reason and without any justification has set aside the orders passed by the learned ITAT and has remitted the matter / restored the matter back to the file of the learned CIT(A), the Revenue has preferred present Tax Appeal to consider the following questions of law. "(A) Whether the Appellate Tribunal erred in setting aside the order passed by the CIT(A) on the ground that CIT(A) had not rendered any decision on merits without appreciating the fact that due to total noncompliance on part of the assessee despite granting sufficient opportunities, CIT(A) did not have any material to further dwelt upon the issue and had no choice but to frame an order based on the finding, given in the exparte order passed by the Assessing Officer? (B) Whether the Appellate Tribunal erred in setting aside the matter to CIT(A) for fresh adjudication without taking into consideration whether there were justifiable grounds for making total noncompliance by the assessee before the CIT(A) as well as the Assessing Officer?" 3.0. For the sake of convenience facts in Tax Appeal No. 710 of 2018 arising out of the impugned common judgment and order passed by the learned....
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....rial on record, the investment on the land of Rs. 5,13,883/was treated as unexplained investment and the same was added to the total income of the assessee. That the AO also observed that penalty proceedings under Section 271(1)(c) of the Act is being initiated for submitting inaccurate particulars of income. 3.2. Similar, additions were made on unexplained investment in purchased of the land for the remaining assessment years. 3.3. Feeling aggrieved and dissatisfied with the respective assessment orders, assessee preferred appeal before the CIT(A) against the addition of unexplained investment. 3.4. Even before the learned CIT(A) also the assessee was non4 11 cooperative. Though, number of opportunities were given, nobody attended the hearing before the learned CIT(A). That final opportunity was given vide notice dated 5.12.2014 which was served upon the assessee on 08.12.2014 and the hearing was fixed on 17.12.2014. In the notice, it was specifically mentioned that "please note that this is the final opportunity and in case of non appearance and no submission of details the appeal shall be decided as per the statement of facts and material available on record", however despite ....
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....that no reason whatsoever has been given by the learned Tribunal as to why the orders passed by the learned CIT(A) deserve to be quashed and set aside and why the matters are required to be restored back to the file of the learned CIT(A). It is vehemently submitted by Mrs. Bhatt, learned advocate for the Revenue that before AO as well as learned CIT(A) all throughout assessee was non cooperative and despite sufficient opportunity is given nobody remained present on behalf of the assessee and thereafter when the AO framed the assessment and learned CIT(A) dismissed the appeals, the same could not have been rightly interfered with by the learned Tribunal in a manner in which the learned Tribunal has dealt with the matter. 5.2. It is submitted that the learned Tribunal as such was required to consider on merits whether there were any justifiable reasons for the assessee and / or its representative not to remain present at the time of hearing and only on sufficient cause being shown, learned Tribunal by passing speaking and reasoned order remitted back the matter to the learned CIT(A). 5.3 It is submitted that in the present case as such no reasons whatsoever have been given by the l....
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....he impugned judgment and order passed by the learned Tribunal. By impugned judgment and order passed by the learned ITAT, the Tribunal has remitted the matter back to the file of the learned CIT(A) for afresh adjudication by solely observing that ""we consider it expedient to restore the matter back to the file of the CIT(A) in the larger interest of justice with a view to enable the assessee to avail opportunity once more." No reasons whatsoever have been assigned by the learned ITAT and learned Tribunal has not at all observed anything on merits of the order passed by the learned CIT(A). Nothing is observed whether assessee was prevented from appearing before the learned CIT(A)and / or there were any justifiable reasons for the assessee not to appear before the learned CIT(A). The impugned order passed by the learned Tribunal is non speaking and unreasoned order. The manner in which, the learned Tribunal has disposed of the appeal is not at all appreciable and same cannot be sustained. Without any cogent reasons and / or justifiable reasons, the matters cannot be remitted casually and lightly. Merely by observing that that ""we consider it expedient in the larger interest of just....