Mercury Car Rentals Pvt Ltd, Kolkata V. ACIT, Circle - 4, Kolkata , Kolkata

ITA 1625/KOL/2017

• Counselvise Citation: [2019] 116 COUNSELVISE.COM (IT) 9739 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 22 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-07-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 10-07-2017
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Keywords: Set aside

Judgement Text

1 ITA NOS. 1624-1625/KOL/2017 M/S. MERCURY CAR RENTALS PVT . LTD., AYS- 2002-03 & 2009-10 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NOS. 1624 & 1625/KOL/2017 ASSESSMENT YEARS: 2002-03 & 2009-10 M/S. MERCURY CAR RENTALS PVT. LTD. (PAN: AACCM0488P) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4, KOLKATA. APPLICANT RESPONDENT DATE OF HEARING 12.06.2019 DATE OF PRONOUNCEMENT 01.07.2019 FOR THE APPLICANT SHRI A. K. GUPTA, FCA FOR THE RESPONDENT SHRI SANKAR HALDER, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM BOTH THESE APPEALS PREFERRED BY THE ASSESSEE ARE AG AINST THE SEPARATE ORDER OF THE LD. CIT(A)-2, KOLKATA DATED 17.04.2017 AND 18.05.2017 F OR AYS. 2002-03 AND 2009-10 RESPECTIVELY. 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT THE ORDER OF LD. CIT(A) IS A CRYPTIC ORDER WITHOUT CONSIDERING THE SUBMISSION S AND DOCUMENTS FILED BEFORE HIM AND HAS BEEN PASSED WITHOUT APPLICATION OF MIND, THEREF ORE, ACCORDING TO HIM, THE IMPUGNED ORDER SUFFERS FROM ILLEGALITY AND PERVERSITY AND IS LIABLE TO BE CANCELLED. 3. WE NOTE THAT THE LD. CIT(A) HAS NOT DECIDED THE GROUNDS OF APPEAL BY APPLYING HIS MIND. REASON IS THE SOUL OF THE JUDGMENT. WE FIND FORCE IN THE CONTENTION OF THE LD. AR THAT THE LD. CIT(A) HAS PASSED THE CRYPTIC ORDER WI THOUT CONSIDERING THE SUBMISSION AND DOCUMENTS FILED BEFORE HIM, WHICH RENDERS THE STAT UTORY APPEAL RIGHT VESTED WITH THE ASSESSEE, MEANINGLESS AND SUCH ACTION OF LD. CIT(A) CANNOT BE COUNTENANCED AND, 2 ITA NOS. 1624-1625/KOL/2017 M/S. MERCURY CAR RENTALS PVT . LTD., AYS- 2002-03 & 2009-10 THEREFORE, WE SET ASIDE THE ORDERS OF THE LD. CIT(A ) WITH A DIRECTION THAT HE WILL ADJUDICATE THE GROUNDS OF APPEAL OF BOTH THE YEARS AFTER HEARI NG THE ASSESSEE AND PASS A SPEAKING ORDER. 4. IN THE RESULT, BOTH THE APPEALS OF ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. ORDER IS PRONOUNCED IN THE OPEN COURT ON 1ST JULY, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 ST JULY, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. MERCURY CAR RENTALS PVT. LTD., 4, MANGOE LANE, 6 TH FLOOR, KOLKATA-700 001.. 2 RESPONDENT ACIT, CIRCLE-4, KOLKATA 3. 4. CIT(A)-2, KOLKATA (SENT THROUGH E-MAIL) CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR