M/s New Era Engineers Co. Op. Society Ltd., Purulia V. DCIT, CIR-3, ASANSOL, Asansol

ITA 406/KOL/2014

• Counselvise Citation: [2016] 133 COUNSELVISE.COM (IT) 5004 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 4 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-03-2016
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 07-03-2014
• Court: TRIBUNAL
• Department Lawyers: RAJAT KR KUREEL
• Assessee Lawyers: DEB SUNDAR DARIPA
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.406/KOL/2014 ASSESSMENT YEAR: 2008-09 NEW ERA ENGINEERS CO.OP. SOCIETY LTD. VS. DEPUTY COMMISSIONER OF INCOME-TAX, (PAN: AAALN0081A) CIRCLE-3, ASANSOL ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 11.03.2016 DATE OF PRONOUNCEMENT: 11.03.2016 FOR THE APPELLANT: SHRI DEB SUNDAR DARIPA, ADVOCA TE FOR THE RESPONDENT: SHRI RAJAT KR. KUREEL, JCIT, SR. DR ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), ASANSOL VIDE APPEAL NO. 323/CIT(A)/ASL/CIR-3/ASL/10-11 DATED 11.12.2013. AS SESSMENT WAS FRAMED BY DCIT, CIRCLE-3, ASANSOL U/S. 143(3) OF THE INCOME TAX ACT, 1961 (HE REINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DATED 30.11. 2010. 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 FOR STATISTICAL PURPOSES. ORDER PRONOUNCED IN THE OPEN COURT. SD/- (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 11 TH MARCH, 2016 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT NEW ERA ENGINEERS CO.OP. SOCIETY LTD., P.O. DULMI NADIHA, PS & DIST. PURULIA-723102 2. RESPONDENT DCIT, CIR-3, ASANSOL. 3. CIT(A) , ASANSOL 4. CIT , ASANSOL. 5. DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .