Law:

Section:

(a) Income Tax Ordinance (XXXI of 1979)--- ----S.132---Appeal---Decision in appeal---Appellate authority while deciding appeal must give reasons---Failure to record reasons for an order would be indicative of arbitrariness of thought and mind. Mullah Ejhar Ali v. Government of Pakistan PLD 1970 SC 173; Brigd. (Retd.) Mazhar-ul-Haq and another v. MCB, Islamabad PLD 1993 Lah. 706 and (1994) 69 Tax 198 (Trib.) ref. (b) Income Tax Ordinance (XXXI of 1979)--- ----S.132---Appeal---Decision in appeal---Remand---Appellate Authority did nothing except to reproduce the grounds of appeal and then to express its agreement with some of them to remand the case---Facts and evidence were available on record to enable the Appellate Authority to decide the matter without pushing the assessee into second remand of proceedings all the more so when the matter pertained to the years as back as 1975-76 to 1984-85--Held, order so recorded by the Appellate Authority did not come up to the requirement of an appellate order, for reasons must be given by Appellate Authority while disposing of appeal---Appellate Authority giving no legitimate reasons for remanding the case , Income Tax Appellate Tribunal set aside the order. Mullah Ejhar Ali v. Government of Pakistan PLD 1970 SC 173; Bridg. (Retd.) Mazhar-ul-Haq and another v. MCB, Islamabad PLD 1993 Lah. 706 and (1994) 69 Tax 198 (Trib.) ref. ORDER NASIM SIKANDAR (JUDICIAL MEMBER).---These, appeals for the years 1975-76 to 1983-84 assail a consolidated order recorded by the C.I.T.(A), Zone-2, Lahore on 22-12-1987. In the grounds of appeal legal as well as factual objections to the orders of the authorities below have been taken. 2. Learned counsel for the assessee is present and has been heard. Learned D.R. has failed to appear in spite of proper service on the Revenue. Therefore, these appeals are taken up for disposal by resort to Rule 20(2) of the Income Tax Appellate Tribunal Rules, 1981. , 3. The assessee in this case is an individual and derives income from property known as Khurshid Market, Rahim Road, Anarkali, Lahore. After being served with notices under section 65 for the assessment years 1975-76 to 1978-79 and under section 56…

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