AJJI BASHA Vs. COMMISSIONER OF INCOME TAX, CHENNAI

JUDGEMENT

(1.) This writ petition is filed challenging the order of the first respondent dated 28.06.2019.

(2.) For the assessment year 2016-17, an order of assessment was passed by the Assessing Officer on 18.12.2018 under Section 143(3) of the Income Tax Act, 1961. Challenging the said order, the petitioner presented an appeal before the First Appellate Authority/ First respondent herein on 18.01.2019. The First Appellate Authority disposed of the appeal on 28.06.2019, the order impugned in this writ petition, thereby dismissing the Appeal. The main ground raised in this Writ Petition against the order of the Appellate Authority is that the same was passed in total non-application of mind and without providing an opportunity of hearing. It is also contended that it is a non-speaking order and thus, cannot be sustained.

(3.) Learned counsel for the petitioner reiterated the above contentions and thus, submitted that the impugned order cannot be sustained on any account.