Sri Samir Mondal, Kolkata V. ITO, WD-50(4), KOLKATA, Kolkata

ITA 261/KOL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100256 (ITAT-KOLKATA)
• Duration Of Justice: 8 month(s) 21 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 18-03-2015
• Court: TRIBUNAL
• Assessee Lawyers: SOUMITRA CHOW DHURY
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.261/KOL/2015 ASSESSMENT YEAR: 2008-09 SRI SAMIR MONDAL VS. INCOME-TAX OFFICER, WD-50 (4), KOLKATA (PAN: ALVPM8627M) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 09.12.2015 DATE OF PRONOUNCEMENT: 09.12.2015 FOR THE APPELLANT: SHRI SOUMITRA CHOWDHURY, ADVOCA TE FOR THE RESPONDENT: SHRI RAJENDRA PRASAD, JCIT, SR. DR THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXII, KOLKATA IN APPEAL NO.216/XXXII/10-11/50(4)/KOL DATED 05.07.2012. ASSE SSMENT WAS FRAMED BY ITO, WARD-50(4), KOLKATA, U/S. 144 OF THE INCOME-TAX ACT, 1961 (HERE INAFTER REFERRED TO AS THE ACT) FOR AY 2008- 09 VIDE ITS ORDER DATED 28.12.2010. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STAT ED THAT THE ORDER PASSED BY CIT(A) IS WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, WHICH IS COMPLETELY ARBITRARY, UNJUSTIFIED AND ILLEGAL. HENCE, THE SAME MAY BE SE T ASIDE. ON THE OTHER HAND, LD. CIT, DR RELIED ON THE ORDER OF CIT(A). 3. WE HAVE GONE THROUGH THE ORDER OF CIT(A) AND SEE N THAT NONE OF THE GROUNDS HAVE ADJUDICATED BY CIT(A) IN HIS APPELLATE ORDER. WE A LSO FIND THAT THE ORDERS OF CIT(A) ARE CRYPTIC ONE AND NON-SPEAKING. THERE IS NO IOTA OF MERITS D ISCUSSED IN THE ORDERS BY CIT(A). THE DUTY OF THE CIT(A) IS TO PASS A SPEAKING ORDER AFTER CONTR OVERTING ALL THE FACTS GIVEN BY ASSESSEE AND DECIDE THE ISSUE WITH REASONS. HENCE, I QUASH THE ORDER OF CIT(A) AND REMIT THE APPEAL BACK TO HIS FILE FOR FRESH ADJUDICATION WITH THE ABOVE DIR ECTION. WE ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER IS PRONOUNCED IN THE OPEN COURT ON 09.12.2 015 SD/- (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 9 TH DECEMBER, 2015 JD. SR. P.S 2 ITA NO.261/K/2015 SAMIR MONDAL, AY 2008-09 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT SHRI SAMIR MONDAL, 552/1, P.K. GUHA ROA D, DUM DUM CANTONMENT, KOLKATA-700 028. 2 RESPONDENT ITO, WARD-50(4), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .