Shri Oma Ram, JODHPUR v. ITO, NAGAUR

ITA 249/JODH/2013 | 2008-2009
Pronouncement Date: 21-10-2013 | Result: Allowed

Appeal Details

RSA Number 24923314 RSA 2013
Assessee PAN AYYPR7775D
Bench Jodhpur
Appeal Number ITA 249/JODH/2013
Duration Of Justice 5 month(s) 25 day(s)
Appellant Shri Oma Ram, JODHPUR
Respondent ITO, NAGAUR
Appeal Type Income Tax Appeal
Pronouncement Date 21-10-2013
Appeal Filed By Assessee
Order Result Allowed
Bench Allotted DB
Tribunal Order Date 21-10-2013
Date Of Final Hearing 21-10-2013
Next Hearing Date 21-10-2013
Assessment Year 2008-2009
Appeal Filed On 26-04-2013
Judgment Text
IN THE INCOME TAX APPELALTE TRIBUNAL: JODHPUR BENCH : JODHPUR BEFORE SHRI HARI OM MARATHA JUDICIAL MEMBER AND SHRI N.K. SAINI ACCOUNTANT MEMBER. ITA NO. 249/JODH/2013 (A.Y. 2008-09) SHRI OMA RAM VS ITO WARD-1 (ONE OF THE L/H OF LATE SMT. DAKHU DEVI) NAGAUR. C/O. SHRI U.C. JAIN ADVOCATE SHATRUNJAY HARI SINGH NAGAR PALI ROAD JODHPUR. PAN NO. AYYPR7775D (APPELLANT) (RESPONDENT) ASSESSEE BY : SH. U.C. JAIN ADVOCATE DEPARTMENT BY : SH. N.A.JOSHI- DR. DATE OF HEARING : 21/10/2013. DATE OF PRONOUNCEMENT : 21/10/2013. O R D E R PER HARI OM MARATHA J.M. : THIS APPEAL OF THE ASSESSEE FOR A.Y. 2008-09 IS DIRECTED AGAINST THE ORDER OF LD. CIT(A) JODHPUR DATED 18/03/2013. 2. THE MAIN ISSUE BEING OF UTMOST RELEVANCE IS TH AT LD. CIT(A) HAS NOT DECIDED ALL THE GROUNDS RAISED BEFORE HIM IN A JUDICIAL MANNER. THE LD. A.R. SHIR U.C. JAIN URGED FOR RESTORING THIS AP PEAL TO THE FILE OF THE 2 LD. CIT(A). THE LD. D.R. ALSO DID NOT FIND ANY HARM IN LD. A.R.S THIS REQUEST. WE ARE ALSO OF THE SIMILAR OPINION. THE GR OUNDS NOT DECIDED WOULD HAVE A BEARING ON THE ENTIRE APPEAL. THEREFOR E IN THE INTEREST OF JUSTICE WE RESTORE THIS APPEAL TO THE FILE OF LD . CIT(A). WE DIRECT THAT HE SHALL DECIDE ALL THE GROUNDS RAISED BEFORE HIM IN THE APPEAL FILED BY THIS APPELLANT AFTER GIVING OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. HE SHALL PASS A SPEAKING ORDER ON ALL THE GROUNDS. ACCORDINGLY WE ORDER AS ABOVE. 3. IN THE RESULT THE APPEAL OF THE ASSESSEE STANDS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT ON 21 ST OCTOBER 2013. SD/- SD/- [N.K. SAINI] [HARI OM MARATHA] ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21 ST OCTOBER 2013. VL/ COPY TO : 1. THE APPELLANT 2. THE RESPONDENT 3. THE CIT 4. THE CIT(A) 5. THE DR