Walia Khanam, C/O.J.N. Banerjee & Co., Kolkata V. ACIT, Cir-37, Kolkata, Kolkata

ITA 1072/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99746 (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: 28-08-2014
• Assessment Year: 2008-2009
• Appeal Filed On: 17-07-2012
• Court: TRIBUNAL
• Department Lawyers: AMITABHA CHOUDHURY
• Assessee Lawyers: G BANERJEE
• 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 07 2 / KOL /201 2 ASSESSMENT YEAR : 200 8 - 0 9 WALIA KHANAM VS. ASSISTANT COMMISSIONER OF INCOME - TAX, (PAN:AFTPK7364P) CIRCLE - 37, KOLKATA. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 2 5 .0 8 .2015 DATE OF PRONOUNCEMENT: 24 . 0 8 . 2015 10.09.2015 FOR THE APPELLANT: S HRI G. BANERJEE, FCA FOR THE RESPONDENT: S HRI AMITABHA CHOUDHURY, ADDL. CIT ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A) - XXIV , KOLKATA IN APPEAL NO. 823 / CIT(A) - XXIV/C - 37/10 - 11 DATED 29 . 0 3 .2012 . ASSESSMENT WAS FRAMED BY ACIT, C IRCLE - 37, KOLKATA U/S. 143(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR AY 200 8 - 0 9 VIDE ITS ORDER DATED 31 . 12 .20 1 0 . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE ORDER OF CIT( A) AND STATED THAT THE CIT(A) HAS NOT GIVEN ANY FINDING ON MERITS AND HE HAS ARBITRARILY DISMISSED THE APPEAL OF ASSESSEE EX PARTE WITHOUT ANY BASIS AND ALSO WITHOUT PROVIDING SUFFICIENT OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. ON THE OTHER HAND, LD. S R. DR COULD NOT CONTROVERT 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 A O IS ALSO A NON - SPEAKING 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 ORD ER 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 P URPOSES. 5. ORDER IS PRONOUNCED IN THE OPEN COURT 10.09.2015 SD/ - SD/ - ( M. BALAGANESH ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25TH AUGUST , 201 5 1 0 . 0 9 . 2 0 1 5 2 ITA NO. 107 2 / KOL /201 2 WALIA KHANAM AY 200 8 - 0 9 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SH . WALIA KHANAM , C/O, J. N. BANERJEE & CO., 5 & 6, FANCY LANE, KOL - 1. . 2 RESPONDENT ACIT, CIRCLE - 37, KOLKATA. 3 . THE CIT (A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .