Appeal details
Counselvise Citation
[2015] 140 COUNSELVISE.COM (IT) 100184 (ITAT-KOLKATA)
Assessee PAN
Bench
Appeal Number
Duration Of Justice
3 year(s) 4 month(s)
Appellant
Respondent
Appeal Type
Income Tax Appeal
Pronouncement Date
14-12-2015
Appeal Filed By
Assessee
Bench Allotted
C
Assessment Year
2002-2003
Appeal Filed On
13-08-2012
Judgement Text
IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANES H, AM] I.T.A NOS.1180 TO 1182/KOL/2012 ASSESSMENT YEARS: 2002-03, 2003-04 & 2005-06 MUKHERJEE & BISWAS VS. INCOME-TAX OFFICER, WD-5 4(4), KOLKATA. (PAN: AAFFM1079G) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 14.12.2015 DATE OF PRONOUNCEMENT: 14.12.2015 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: N O N E ORDER PER BENCH: ALL THESE THREE APPEALS BY ASSESSEE ARE ARISING OUT OF SEPARATE ORDERS OF CIT(A)-XXXVI, KOLKATA IN APPEAL NOS.218, 219 & 221/CIT(A)-XXXVI/I TO WD-54(4)/KOL/08-09 ALL DATED 01.06.2012. ASSESSMENTS WERE FRAMED BY ITO, WARD-5 4(4), KOLKATA U/S. 144/147 OF THE INCOME- TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEARS 2002-03, 2003-04 AND 2005-06 VIDE HIS SEPARATE ORDERS DATED 24.11.2008, 28.11.2008 AND 24.11.2008 RESPECTIVELY. 2. NONE APPEARED ON BEHALF OF BOTH THE SIDES AT THE TIME OF HEARING BEFORE US. AT THE TIME OF HEARING, WE HAVE GONE THROUGH THE ORDER OF CIT(A) A ND SEEN THAT THE ORDER PASSED BY CIT(A) IS EX PARTE AND WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, WHICH IS COMPLETELY ARBITRARY, UNJUSTIFIED AND ILLEGAL. WE ALSO FIND THAT THE ORDERS OF CIT(A) ARE CRYPTIC ONE AND NON-SPEAKING. THERE IS NO IOTA OF MERITS D ISCUSSED IN THE ORDERS BY CIT(A). THE DUTY OF THE CIT(A) IS TO PASS A SPEAKING ORDER AFTER CONTR OVERTING 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 HIS FILE FOR FRESH ADJUDICATION WITH THE ABOVE DIR ECTION. WE ORDER ACCORDINGLY. THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, ALL THE APPEALS OF ASSESSEE ARE A LLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 14 TH DECEMBER, 2015 JD. SR. P.S 2 ITA NOS.1180 TO 1182/K/2012 MUKHERJEE & BISWAS AY 2002-03, 2003-04 & 2005-06 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT MUKHERJEE & BISWAS, 10, OLD POST OFFICE STREET, KOLKATA-700 001. 2 RESPONDENT ITO, WARD-54(4), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .
