TaxTMI 
TaxTMI 
2020 (1) TMI 1131
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....tted that the CIT(Appeals) has simply reproduced the assessment order and notice of hearing and then dismissed the appeal. According to the Ld. counsel, in fact, Shri Jambulingam, who appeared before the CIT(Appeals), is a staff from his office and not a Chartered Accountant. According to the Ld. counsel, the CIT(Appeals) mistook the office staff from the Ld. counsel's office to a Chartered Accountant and proceeded to dispose of the appeal without appreciating the material available on record. It is also brought to the notice of the Bench that the CIT(Appeals) in the guise of hearing, was making the practitioners like tax practitioners, Advocate and Chartered Accountant to wait till 9 PM and 10 PM in his office and passing this kind of orde....
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....n his order. The application of mind shall be reflected in the impugned order of the CIT(Appeals). In this case, by reproducing the notice of hearing, the CIT(Appeals) might have intended to bring on record that the assessee is not interested in prosecuting the appeal any more, therefore, he had not appeared before him even after the receipt of the notice. This Tribunal is of the considered opinion that even in case the assessee has not appeared before the CIT(Appeals) after due service of notice of hearing, under Section 251 of the Act, the CIT(Appeals) is empowered to reappreciate the material available on record and enhance the assessment if necessary by a speaking order. 5. The power conferred on the CIT(Appeals) to enhance the assessm....
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....uctive result after such prolonged work after the office hours. Working in the late hours upto 10 PM in the night and passing this kind of cryptic and non-speaking order will not only affect the health of the officer but also prejudice the interest of the assessee. This could have been avoided by the CIT(Appeals). Moreover, even though Saturdays and Sundays are being declared holidays for Central Government offices, including the office of the CIT(Appeals), this Tribunal is of the considered opinion that such holidays are declared by the Government of India expecting the Government employees to relax, rest and recoup energy on Saturday and Sunday so that they can work effectively and efficiently on the coming working days. Therefore, this ....