Pollution Analizer Consultant, Kolkata V. I.T.O Wd - 28(3),kolkata, Kolkata

ITA 381/KOL/2013

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100266 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 12 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2006-2007
• Appeal Filed On: 26-02-2013
• Court: TRIBUNAL
• Assessee Lawyers: MANOJ KATARUKA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.381/KOL/2013 ASSESSMENT YEAR: 2006-07 POLLUTION ANALYZER CONSULTANT VS. INCOME-TAX OFF ICER, WD-28(3), KOLKATA (PAN: AAEFP2965P) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 09.12.2015 DATE OF PRONOUNCEMENT: 09.12.2015 FOR THE APPELLANT: SHRI MANOJ KATARUKA, ADVOCATE FOR THE RESPONDENT: SHRI RAJENDRA PRASAD, JCIT, SR. DR THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XIV, KOLKATA IN APPEAL NO.358/CIT(A)-XIV/KOL/08-09 DATED 14.11.2012. ASSES SMENT WAS FRAMED BY ITO, WARD-28(3), KOLKATA, U/S. 143(3) OF THE INCOME-TAX ACT, 1961 (H EREINAFTER REFERRED TO AS THE ACT) FOR AY 2006-07 VIDE ITS ORDER DATED 22.12.2008. 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE STAT ED THAT THE ORDER PASSED BY CIT(A) IS EX PARTE AND WITHOUT GIVING REASONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, WHICH IS COMPLETELY ARBITRARY, UNJUSTIFIED AND ILLEGAL. HENCE, THE SAM E MAY BE SET ASIDE. ON THE OTHER HAND, LD. CIT, DR RELIED ON THE ORDER OF CIT(A). 3. I HAVE GONE THROUGH THE ORDER OF CIT(A) AND SEEN THAT NONE OF THE GROUNDS HAVE ADJUDICATED BY CIT(A) IN HIS APPELLATE ORDER. I AL SO 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. IE 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. SD/- (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 9 TH DECEMBER, 2015 JD. SR. P.S 2 ITA NO.381/K/2013 POLLUTION ANALYZER CONSULTANT, AY 2006-07 COPY OF THE ORDER FORWARDED TO: 1 . APPELLANT POLLUTION ANALIZER CONSULTANT, C/O ACC( P) LTD., 10, SOUREN ROY ROAD, BEHALA, KOLKATA-700034. 2 RESPONDENT ITO, WARD-28(3), KOLKATA. 3 . THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .