Century Enka Limited, Pune V. DCIT, Circle-6(1), Kolkata, Kolkata

ITA 1598/KOL/2016

• Counselvise Citation: [2018] 126 COUNSELVISE.COM (IT) 1264 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 7 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 21-03-2018
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2010-2011
• Appeal Filed On: 08-08-2016
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: ARINDAM BHATTACHARJEE
• Assessee Lawyers: VIVEK RUIA

Judgement Text

1 ITA NO.1598/KOL/2016 CENTURY ENKA LTD., AY- 2010-11 , D , IN THE INCOME TAX APPELLATE TRIBUNAL D BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NO. 1598/KOL/2016 ASSESSMENT YEAR: 2010-11 CENTURY ENKA LTD. (PAN: AABCC2491D) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIR-6(1), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 17.01.2018 DATE OF PRONOUNCEMENT 21.03.2018 FOR THE APPELLANT SHRI VIVEK RUIA, AR FOR THE RESPONDENT SHRI ARINDAM BHATTACHARJEE, ADDL . CIT ORDER PER SHRI A.T.VARKEY, JM THE APPEAL FILED BY THE ASSESSEE IS AGAINST THE ORD ER OF LD. CIT(A)-2, KOLKATA DATED 24.05.2016 FOR AY 2010-11. AT THE OUTSET, THE LD. A R DREW OUR ATTENTION TO THE FIRST GROUND OF APPEAL WHICH IS AS UNDER: 1. ON THE FACTS AND IN THE CIRCUMSTANCES OF THE CA SE, THE LD. CIT(A) ERRED IN EXCEEDING HIS JURISDICTION BY SETTING ASIDE THE MATTER WITH THE L EARNED ASSESSING OFFICER (AO) WITH A DIRECTION TO CONSIDER THE PETITION OF THE APPELLANT AND TAKE ACTION AS PER LAW. 2. LD. COUNSEL FOR THE ASSESSEE SUBMITTED THAT THE IMPUGNED ORDER PASSED BY THE LD. CIT(A) IS A CRYPTIC BY WHICH IT HAS BEEN DIRECTED T O AO TO CONSIDER THE PETITION OF THE ASSESSEE AND TO TAKE ACTION AS PER LAW, WHICH HE CA NNOT DO SO AS THE LD. CIT(A) HAS NO POWER TO SET ASIDE THE ORDER OF THE AO AND RESTORE THE MATTER TO HIM FOR TAKING APPROPRIATE ACTION. HENCE, HE PRAYED BEFORE THE BENCH TO SET A SIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER BACK FOR PASSING A REASONED AND SPEAKING ORDER AFTER HEARING THE LD. AR. 3. WE HAVE HEARD RIVAL SUBMISSIONS AND GONE THRO UGH THE ORDER OF LD. CIT(A). WE FIND THAT THE LD. CIT(A) HAS PASSED A VERY CRYPTIC ORDER BY MERELY REPRODUCING THE WRITTEN SUBMISSION OF THE ASSESSEE AND SET ASIDE THE MATTER TO THE FILE OF THE AO TO DO ACCORDING TO LAW, WHICH HE CANNOT DO SO AS THE LD. CIT(A) HAS NO POWER TO SET ASIDE THE ORDER OF THE AO 2 ITA NO.1598/KOL/2016 CENTURY ENKA LTD., AY- 2010-11 AND RESTORE THE SAME TO THE AO. THEREFORE, WE SET ASIDE THE ORDER OF THE LD. CIT(A) AND RESTORE THE MATTER TO LD. CIT(A) TO ADJUDICATE THE SAME AFRESH AND PASS A SPEAKING ORDER AFTER AFFORDING REASONABLE OPPORTUNITY OF BEING HEA RD TO THE ASSESSEE IN ACCORDANCE TO LAW. WE ALSO DIRECT THE ASSESSEE TO APPEAR BEFORE THE LD . CIT(A) DILIGENTLY AND PARTICIPATE IN THE APPELLATE PROCEEDINGS AND PURSUE THE APPEAL IN ACCO RDANCE TO LAW. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 21.03.2018 SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 21ST MARCH, 2018 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT CENTURY ENKA LTD., PLOT NO. 72 & 72- A, MIDC BHOSARI, PUNE-411026, MAHARASHTRA. 2 RESPONDENT DCIT, CIRCLE-6(1), KOLKATA. 3. THE CIT(A) KOLKATA. 4. 5. CIT KOLKATA DR, ITAT, KOLKATA. / TRUE COPY, BY ORDER, SR. PVT. SECRETARY