Sri Narayan Chandra Das, Prop. M/s.Chandan Mini Rice Mill, Midnapore V. ITO, Ward - 2(1), Midnapore, Midnapore

ITA 1067/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99743 (ITAT-KOLKATA)
• Duration Of Justice: 3 year(s) 1 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 10-09-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 27-08-2014
• Assessment Year: 2005-2006
• Appeal Filed On: 17-07-2012
• Court: TRIBUNAL
• Assessee Lawyers: RATAN KUMAR GUHA
• Keywords: Opportunity of being heard
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANESH, AM ] I.T.A NO. 1 0 6 7 / KOL /201 2 ASSESSMENT YEAR : 200 5 - 0 6 SRI NARAYAN CHANDRA DAS VS. INCOME - TAX OFFICER, WD - 2(1), MIDNAPORE (PAN: ADDPD6156E) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 2 6 .0 8 .2015 DATE OF PRONOUNCEMENT: 26 . 0 8 . 2015 /10.09.2015 FOR THE APPELLANT: S HRI RATAN KUMAR GUHA, ADVOCATE FOR THE RESPONDENT: S HRI SANJAY MUKHERJEE, JCIT, SR. DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A) - XXX V I , KOLKATA IN APPEAL NO. 153 / CIT(A) - XX XVI/KOL/WD.2(1),MID./07 - 08/560 DATED 04 . 0 6 .2012 . ASSESSMENT WAS FRAMED BY ITO, WARD - 2(1), MIDNAPORE U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR AY 200 5 - 0 6 VIDE ITS ORDER DATED 1 9 . 1 1 .20 0 7 . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE ORDER S OF AO AS WELL AS CIT(A) AND STATED THAT BOTH THE AUTHORITIES BELOW HAVE NOT GIVEN ANY FINDING ON MERITS AND HAVE ARBITRARILY MADE/CONFIRMED THE ADDITIONS WITHOUT ANY BASIS AND ALSO WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ON THE OTHER HAND, LD. SR. DR COULD NOT C ONTROVERT THE SUBMISSIONS OF THE ASSESSEE. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. WE FIND THAT THE ORDER OF CIT(A) IS A CRYPTIC ONE AND NON - SPEAKING. WE FURTHER FIND THAT THE ORDER OF AO IS ALSO A NON - S PEAKING ONE. THERE IS NO IOTA OF MERITS DISCUSSED IN THE ORDER BY CIT(A). THE DUTY OF THE CIT(A) IS TO PASS A SPEAKING ORDER AFTER CONTROVERTING ALL THE FACTS GIVEN BY ASSESSEE AND DECIDE THE ISSUE WITH REASONS. HENCE, WE QUASH THE ORDER OF CIT(A) AND REMIT THE APPEAL BACK TO THE FILE OF AO FOR FRESH ADJUDICATION WITH THE ABOVE DIRECTION. WE ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER IS PRONOUNCED IN THE OPEN COURT ON 10.09.2015 SD/ - SD/ - ( M. BALAGANESH ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2 6 TH AUGUST , 201 5 /10 TH SEPT., 2015 JD. SR. P.S 2 ITA NO. 10 67 / KOL /201 2 SHRI NARAYAN CHANDRA DAS AY 200 5 - 0 6 COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SHRI NARAYAN CHANDRA DAS, PROP. M/S. CHANDAN MINI RICE MILL , VILL. BANSICHAK, P.O. JALDAH, P.S. BELDA, DIST. PASCHIM MEDINIPUR, 721421 2 RESPONDENT ITO, WARD - 2(1), MIDNAPORE . 3 . THE CIT (A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .