Aesthetik Engineers Pvt. Ltd., , Howrah V. DCIT, Circle - 3(1), Kolkata, Kolkata

ITA 1550/KOL/2017

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1654 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 3 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 02-02-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 29-06-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SAURABH KUMAR
• Assessee Lawyers: N O N E

Judgement Text

1 ITA NO.1550/KOL/2017 AESTHETIK ENGINEERS PVT. LTD.., AY- 2012-13 , B , IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA () BEFORE . , /AND . . , ) [BEFORE SHRI J. SUDHAKAR REDDY, AM & SHRI A. T. VA RKEY, JM] I.T.A. NO. 1550/KOL/2017 ASSESSMENT YEAR: 2012-13 AESTHETIK ENGINEERS PVT. LTD. (PAN: AAHCA0167A) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-3(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 07.11.2017 DATE OF PRONOUNCEMENT 02.02.2018 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI SAURABH KUMAR, ADDL. CIT, D R ORDER PER SHRI A.T.VARKEY, JM THIS IS AN APPEAL FILED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A)-9, KOLKATA DATED 30.03.2017 FOR AY 2012-13. 2. AT THE TIME OF HEARING, WE HAVE GONE THROUGH T HE ORDER OF CIT(A) AND SEEN THAT THE ORDER PASSED BY HIM IS CRYPTIC, NON-SPEAKING AND AL SO SUFFICIENT OPPORTUNITY OF HEARING WAS NOT GIVEN TO THE ASSESSEE. THERE IS NO IOTA OF MER ITS DISCUSSED IN HIS ORDER. THE DUTY OF THE CIT(A) IS TO PASS A SPEAKING ORDER AFTER CONTROVER TING ALL THE FACTS AND LAW RAISED IN THE APPEAL AND DECIDE THE ISSUE WITH REASONS AFTER AFFO RDING PROPER OPPORTUNITY OF HEARING. IT SHOULD BE KEPT IN MIND THAT REASON IS THE SOUL OF A QUASI JUDICIAL/JUDICIAL ORDER. SINCE THIS WAS ABSENT IN HIS ORDER, WE SET ASIDE THE SAME AND REMIT THE APPEAL BACK TO HIS FILE FOR FRESH 2 ITA NO.1550/KOL/2017 AESTHETIK ENGINEERS PVT. LTD.., AY- 2012-13 ADJUDICATION OF THE APPEAL WITH THE ABOVE DIRECTION . WE ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 2ND FEBRU ARY, 2018 SD/- SD/- (J. SUDHAKAR REDDY) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 2ND FEBRUARY, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT AESTHETIK ENGINEERS PVT. LTD., 9, GI RISH GHOSH LANE, GHUSURI, HOWRAH-711 107 2 RESPONDENT DCIT, CIRCLE-3(1), KOLKATA. 3. THE CIT(A) - , KOLKATA. 4. 5. CIT KOLKATA. DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY