IISCO STEEL PLANT, Burdwan V. D.C.I.T TDS Circle - Durgapur, Durgapur

ITA 254/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 99682 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 6 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 19-08-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2007-2008
• Appeal Filed On: 06-02-2013
• Court: TRIBUNAL
• Department Lawyers: AJIT AGARWAL ACA
• Assessee Lawyers: P K CHAKRABORTY

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOLKATA [BEFORE SHRI SHRI MAHAVIR SINGH, JM & SHRI M BALAGANESH, AM ] I.T.A NO. 25 4 /KOL/201 3 ASSESSMENT YEAR : 200 7 - 0 8 IISCO STEEL PLANT, VS. DEPUTY COMMISSIONER OF INCOME - TAX, STEEL AUTHORITY OF INDIA LTD. TDS CIRCLE, DURGAPUR (PAN: AAACS7062F) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 1 9 .0 8 .2015 DATE OF PRONOUNCEMENT: 19 . 0 8 . 2015 FOR THE APPELLANT: S HRI P. K. CHAKRABORTY, JCIT, SR. DR FOR THE RESPONDENT: S HRI AJIT AGARWAL, ACA ORDER PER SHRI MAHAVIR SINGH, JM: THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A) , DURGAPUR IN APPEAL NO. 24 / CIT(A) / ASL/DCIT,CIR - TDS/ASL/2010 - 11 DATED 2 7 . 1 1.2012 . ASSESSMENT WAS FRAMED BY DCIT, CIRCLE (TDS), DURGAPUR , U/S. 201/201(1A) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR AY 200 7 - 0 8 VIDE ITS ORDER DATED 30 . 04 .20 1 0 . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE DREW OUR ATTENTION TO THE ORDER OF CIT(A) AND STATE D THAT THE CIT(A) HAS NOT GIVEN ANY FINDING ON MERITS AND HE HAS ARBITRARILY DISMISSED THE APPEAL OF ASSESSEE WITHOUT ANY BASIS. ON THE OTHER HAND, LD. SR. DR COULD NOT CONTROVERT THE SUBMISSIONS OF THE ASSESSEE. 3. I HAVE HEARD RIVAL SUBMISSIONS AND GO NE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. I FIND THAT THE ORDER OF CIT(A) IS A CRYPTIC ONE AND NON - SPEAKING. THERE IS NO IOTA OF MERITS DISCUSSED IN THE ORDER BY CIT(A). THE DUTY OF THE CIT(A) IS TO PASS A SPEAKING ORDER AFTER CONTROVERTING ALL T HE FACTS GIVE N BY ASSESSEE AND DECIDE THE ISSUE WITH REASONS. HENCE, I QUASH THE ORDER OF CIT(A) AND REMIT THE APPEAL BACK TO THE FILE OF CIT(A) WITH THE ABOVE DIRECTION. I ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . ORDER IS PRONOUNCED IN THE OPEN COURT . SD/ - S D/ - ( M. BALAGANESH ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 19TH AUGUST , 201 5 JD. SR. P.S 2 ITA NO. 2 5 4 /K/201 3 IISCO STEEL PLANT AY 200 7 - 0 8 COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT IISCO STEEL PLANT, STEEL AUTHORITY OF INDIA LTD., BURNPUR, DIST - BURDWAN, PIN - 713325 . 2 RESPONDENT DCIT, TDS CIRCLE, DURGAPUR 3 . THE CIT (A), DURGAPUR 4. 5. CIT DURGAPUR DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .