Pradip Kumar Pandey, Dhanbad V. I.T.O, Wd -2(3), Asansol, Asansol

ITA 2362/KOL/2013

• Counselvise Citation: [2016] 132 COUNSELVISE.COM (IT) 4977 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 7 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 29-04-2016
• Appeal Filed By: Assessee
• Bench Allotted: B
• Next Hearing Date: 29-04-2016
• Assessment Year: 2007-2008
• Appeal Filed On: 09-09-2013
• Court: TRIBUNAL
• Department Lawyers: A K
• Assessee Lawyers: RABIN MAHESWARI ACA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL B BENCH: KOL KATA [BEFORE SHRI MAHAVIR SINGH, JM & SHRI M. BALAGANES H, AM] I.T.A NO.2362/KOL/2013 ASSESSMENT YEAR: 2007-08 PRADIP KUMAR PANDEY VS. INCOME-TAX OFFICER, WD -2(3), ASANSOL (PAN: AFYPP9932M) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 29.04.2016 DATE OF PRONOUNCEMENT: 29.04.2016 FOR THE APPELLANT: SHRI RABIN MAHESWARI, ACA FOR THE RESPONDENT: SHRI A. K. PANDE, JCIT, SR . DR ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), ASANSOL VIDE APPEAL NO. 126/CIT(A)/ASL/W-2(3)/ASL/2009-10 DATED 01.07.2013. ASSESSMENT WAS FRAMED BY ITO, WD- 2(3), ASANSOL U/S.143(3) OF THE INCOME TAX ACT, 196 1 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2007-08 VIDE HIS ORDER DATED 30.12. 2009. 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 FO R STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- SD/- (M. BALAGANESH) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 29TH APRIL, 2016 JD. (SR. P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI PRADIP KUMAR PANDEY, NIRSHA HIGH S CHOOL ROAD, NEW BHAMAL, POST NIRSHA-828205, DIST. DHANBAD (JHARKHAND). 2. ITO, WD-2(3), ASANSOL. 3. CIT(A) , ASANSOL 4. CIT , ASANSOL 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .