Md Kamran, Kolkata V. ITO, WD-40(1), KOLKATA, Kolkata

ITA 1250/KOL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5097 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 23-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2006-2007
• Appeal Filed On: 05-10-2015
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: SUBHABRATA DUTTA
• Section: 147

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.1250/KOL/2015 ASSESSMENT YEAR: 2006-07 MD. KAMRAN VS. INCOME-TAX OFFICER, WD-40(1), KOLKATA (PAN: AMUPK9802E) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 23.02.2016 DATE OF PRONOUNCEMENT: 23.02.2016 FOR THE APPELLANT: SHRI SUBHABRATA DUTTA FOR THE RESPONDENT: MD. GHAYAS UDDIN, JCIT, SR. DR ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-12, KOLKATA VIDE APPEAL NO. 195/CIT(A)-12/KOL/WD-40(1)/KOL/2014-15 DATED 31.07. 2015. ASSESSMENT WAS FRAMED BY ITO, WD-56(1), KOLKATA U/S. 147 OF THE INCOME TAX ACT, 1 961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2006-07 VIDE HIS ORDER DATED 31 .12.2010. 2. AT THE TIME OF HEARING, I HAVE GONE THROUGH THE ORDER OF CIT(A) AND SEEN THAT THE ORDER PASSED BY HIM IS CRYPTIC, NON-SPEAKING AND ALSO SUF FICIENT OPPORTUNITY OF HEARING WAS NOT GIVEN TO THE ASSESSEE. THERE IS NO IOTA OF MERITS DISCUS SED IN HIS ORDER. 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 AFTER AFFORDING PROPER OPPORTUNITY OF HEARING. SINCE THIS WAS ABSENT IN HIS ORDER, I QUASH THE SAME AND REMIT THE APPEAL BACK TO HIS FIL E FOR FRESH ADJUDICATION WITH THE ABOVE DIRECTION. I ORDER ACCORDINGLY. THE APPEAL OF ASS ESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 23RD FEBRUARY, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MD. KAMRAN, 21, PHEARS LANE, KOLKATA-70 0012 2. RESPONDENT ITO, WARD-40(1), KOLKATA. 3. CIT(A) , KOLKATA 4. CIT , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .