Pr. Commissioner Of Income Tax-I, Jodhpur v. Dr. Abhishek Manu Singhvi

[1] IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANAT JODHPUR-------------------------------------------------------------- D.B. INCOME TAX APPEAL NO.33/2016 APPELLANT : Pr. Commissioner of Income Tax-I, Jodhpur Versus RESPONDENTS : Dr. Abhishek Manu Singhvi, 1, Minerva Building,Station Road, Jodhpur Date of Judgment : 17.09.2016 HON'BLE MR. GOVIND MATHUR,J.HON'BLE MR. KAILASH CHANDRA SHARMA,J. Mr. K.K. Bissa for the appellant JUDGMENT--- BY THE COURT : This appeal is preferred to challenge theorder dated 14.03.2016 passed by learned Income TaxAppellate Tribunal, Jodhpur Bench, Jodhpur in IncomeTax Appeal No.41/JODH/2015 pertaining to theassessment year 2008-09. By the order aforesaid,learned Income Tax Appellate Tribunal remanded thematter to the assessing officer for readjudicating thecase as the additional evidence adduced by theassessee before the Commissioner of Income Tax(Appeals) was not said to be examined by the assessing officer. It is submitted by learned counsel appearing on behalf of the Revenue that the Commissioner ofIncome Tax (Appeals) passed the order dated28.11.2014 after examining merits of the additionalevidence adduced. From perusal of the order passed by the Commissioner of Income Tax (Appeals), we do not findany discussion with regard to additional evidenceadduced by the assessee, though there is a finding inthat regard. It is well-settled that every finding isrequired to be supported by reasons and in absence ofthat, it cannot be said that the authority concerned hasexamined the evidence concerned. In view of it, we do not find any wrong with the order impugned. The appeal, therefore, isdismissed. (KAILASH CHANDRA SHARMA),J. (GOVIND MATHUR),J. Pramod