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The Tax PublishersI.T.A. No. 179 of 2010
2020 TaxPub(DT) 1548 (Karn-HC)INCOME TAX ACT, 1961
Section 254
Where Tribunal neither considered material placed by assessee before CIT(A) nor considered the material placed before it and in a cryptic and cavalier manner dismissed appeal preferred by assessee, matter was remitted to Tribunal to decide it afresh.
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Appeal [Tribunal] - Order - Remand of matter considering the fact that Tribunal did not record finding on evidence placed by assessee during appeal hearing -
Assessee challenged order of Tribunal contending that Tribunal did not record any finding on evidence that were placed before it in relation to cash credit entries in books of assessee. Assessee further contended that Tribunal rejected genuineness of trade creditors when amounts paid to same creditors in same financial year, were accepted by Revenue Department. Held: Tribunal merely recorded conclusions and did not assign reasons. Order of Tribunal was cryptic and suffered from vice of non application of mind. Tribunal neither considered material placed by assessee before CIT(A) nor considered the material placed before it and in a cryptic and cavalier manner dismissed appeal preferred by assessee. Therefore, in fact situation of case, matter was remitted to Tribunal to decide it afresh.
REFERRED : CIT v. P.R. Ganapathy & Anr. (2012) 210 Taxman 572 (SC) : 2012 TaxPub(DT) 3087 (SC); UOI v. Ravinder Kumar (2015) 12 SCC 291; UOI & Anr. v. Talwinder Singh (2012) 5 SCC 480; Sant Lal Gupta v. Modern Co-Operative Group Housing Society Ltd. (2010) 13 SCC 336; Maya Devi (dead) through Lrs. v. Smt. Raj Kumari Batra (dead) through Lrs. & Ors. (2010) 9 SCC 486; Secretary & Curator Victoria Memorial Hall v. Howrah Ganatantrik Nagrik Samity & Ors. 2010 (3) SCC 732; CIT v. P. Mohanakala (2007) 291 ITR 278 (SC) : 2007 TaxPub(DT) 1237 (SC); S.N. Mukherjee v. UOI (1990) 4 SCC 594; M/s. Sree Lakshmi Silks v. Asstt. CIT [I.T.A. No. 945/Bang/2009, dt. 26-2-2010]
FAVOUR : In matter
A.Y. :
IN THE KARNATAKA HIGH COURT
ALOK ARADHE & RAVI V. HOSMANI, JJ.
Sree Lakshmi Silks v. Asstt. CIT
I.T.A. No. 179 of 2010
29 January, 2020
Appellant by: A. Shankar, Senior Counsel and M. Lava, Advocate
Respondent by: K.V. Aravind, Advocate
This appeal under section 260A of the Income Tax Act, 1961 (hereinafter referred to as 'the Act', for short) has been filed by the assessee, which was admitted by a Bench of this Court by Order, dated 4-11-2010 on the following substantial questions of law :--
(i) Whether the Tribunal was justified in not recording any finding on the evidence that were placed before it in relation to cash credit entries in the books of the appellant on the facts and circumstances of the case?
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