Sri Rajesh Pradhan, Jalpaiguri V. ITO, WD-1(3), JALPAIGURI, Jalpaiguri

ITA 1385/KOL/2015

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5067 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 10 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: SMC
• Assessment Year: 2008-2009
• Appeal Filed On: 12-11-2015
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Assessee Lawyers: VARSHA JALAN

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.1385/KOL/2015 ASSESSMENT YEAR: 2008-09 SHRI RAJESH PRADHAN VS. INCOME-TAX OFFICER, WD -1(3), JALPAIGURI (PAN: AKJPP6193N) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 22.02.2016 DATE OF PRONOUNCEMENT: 22.02.2016 FOR THE APPELLANT: MS. VARSHA JALAN, ADVOCATE FOR THE RESPONDENT: SHRI RAJAT KUMAR KUREEL, JCI T, SR. DR ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), JALPAIGURI VIDE APPEAL NO. 30/JAL/CIT(A)/JAL/2013-14 DATED 18.09.2015. ASSESS MENT WAS FRAMED BY ITO, WD-1(3), JALPAIGURI U/S. 147/144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DATED 22.03. 2013. 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 AND NON-SPEAKING. THERE I S NO IOTA OF MERITS DISCUSSED 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. SINCE THIS WAS ABSENT IN THEIR ORDER, I QUASH THE SAME AND REMIT THE APPEAL BACK TO HIS FILE FOR FRES H ADJUDICATION WITH THE ABOVE DIRECTION. I ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOW ED 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 : 22 ND FEBRUARY, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI RAJESH PRADHAN, RAJA TEA ESTATE, P OST MALBAZAR, DISTRICT JALPAIGURI, PIN- 735221. 2. RESPONDENT ITO, WARD-1(3), JALPAIGURI. 3. CIT(A) , JALPAIGURI 4. CIT , JALPAIGURI 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .