Shri Tribhuvan Kumawat v. The Commissioner Of Income Tax,Jaipur

1 IN THE HIGH COURT OF JUDICATURE FOR RAJASTHANBENCH AT JAIPUR. D.B. Income Tax Appeal No.86/2003 Shri Tribhuvan Kumawat vs. The Commissioner of Income Tax,Jaipur DATE OF ORDER ::: 5[th] October, 2016 HON'BLE MR. JUSTICE K.S. JHAVERIHON'BLE MR. JUSTICE BANWARI LAL SHARMA Mr. P.K. Kasliwal, for the appellant.Ms. Parinitoo Jain, for the respondent. ***** 1.By way of this appeal, the assessee has challenged thejudgment & order of the Income Tax Appellate Tribunalwhereby the Tribunal has dismissed the appeal of theassessee and appeal filed by the Department is partlyallowed. 2.Counsel for the appellant has contended that whileconsidering the reasoned order of CIT (A), the tribunal whileconsidering the appeal has not given any cogent reasons. 3.We have gone through the reasons adopted by thetribunal. We are in agreement with the reasoning adoptedby the CIT(A) however, the tribunal while considering thejudgment of the AO and CIT(A) has not given cogent andconvincing reasons. Therefore, the Tribunal will consider thematter afresh in accordance with law and if they are inagreement with CIT (A) they will give reasons 4.With the above observations, the order of the tribunalis quashed and set aside. We remit back the matter to the tribunal who will decide the same afresh within six months from the date of receipt of the order of this court. 5.With the aforesaid observations, the appeal stands disposed of. (Banwari Lal Sharma), J. (K.S. Jhaveri), J. Brijesh64.