Shri Vivek Kumar Gutgutia, Kolkata V. ITO, 50(4), Kolkata, Kolkata

ITA 392/KOL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5061 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 11 month(s) 18 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 22-02-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2009-2010
• Appeal Filed On: 05-03-2014
• Court: TRIBUNAL
• Department Lawyers: RAJAT KUMAR KUREEL
• Assessee Lawyers: N O N E
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.392/KOL/2014 ASSESSMENT YEAR: 2009-10 SHRI VIVEK KUMAR GUTGUTIA VS. INCOME-TAX OFFICE R, WD-50(4), KOL. (PAN: AEKPG6361C) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 22.02.2016 DATE OF PRONOUNCEMENT: 22.02.2016 FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI RAJAT KUMAR KUREEL, JCI T, SR. DR ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-XXXII, KOLKATA VIDE APPEAL NO. 141/XXXII/11-12/50(4)/KOL DATED 06.12.2013. AS SESSMENT WAS FRAMED BY ITO, WD-50(4), KOLKATA U/S. 143(3) OF THE INCOME TAX ACT, 1961 (HE REINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2009-10 VIDE HIS ORDER DATED 27.12. 2011. 2. AT THE OUTSET, IT IS NOTICED THAT THE APPEAL BY ASSESSEE IS DELAYED BY 5 DAYS AND ASSESSEE HAS FILED CONDONATION PETITION STATING THAT THE PER SON IN CHARGE WAS ILL AND HENCE, REQUESTED VIDE ITS LETTER TO CONDONE THE DELAY AND ADMIT THE APPEA L FOR HEARING. IN TERM OF THE ABOVE, LD. SR. DR FAIRLY CONCEDED THAT THE DELAY CAN BE CONDONED AND ACCORDINGLY, THE DELAY OF 05 DAYS IS CONDONED AND THE APPEAL IS ADMITTED. 3. AT THE TIME OF HEARING, I HAVE GONE THROUGH THE ORDERS OF LOWER AUTHORITIES AND SEEN THAT THE ORDERS PASSED BY THE AUTHORITIES BELOW ARE CRYP TIC AND NON-SPEAKING. THERE IS NO IOTA OF MERITS DISCUSSED IN THEIR ORDERS. THE DUTY OF THE AUTHORITIES BELOW IS TO PASS A SPEAKING ORDER AFTER CONTROVERTING ALL THE FACTS GIVEN BY ASSESSEE AND DECIDE THE ISSUE WITH REASONS. SINCE THIS WAS ABSENT IN THEIR ORDER, I QUASH THE SAME AND REM IT THE APPEAL BACK TO THE FILE OF AO FOR FRESH ADJUDICATION WITH THE ABOVE DIRECTION. I ORDER ACC ORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/-(MAHAVIR SINGH) JUDICIAL MEMBER DATED : 22 ND FEBRUARY, 2016 JD. SR. P.S 2 ITA NO.392/KOL/2014 VIVEK KUMAR GUTGUTIA, AY 2009-10 2 COPY OF THE ORDER FORWARDED TO: 1. APPELLANT SHRI VIVEK KUMAR GUTGUTIA, 848D, 3 RD FLOOR, BLOCK-A, DELTA HOUSE, LAKE TOWN, KOLKATA-700089. 2. RESPONDENT ITO, WARD-50(4), KOLKATA. 3. CIT(A) , KOLKATA 4. CIT , KOLKATA 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .