Ankhe Commercial Pvt. Ltd., , Kolkata V. ITO, Ward - 4(3), Kolkata , Kolkata

ITA 412/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 5998 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 6 month(s) 19 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 01-10-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: B
• Assessment Year: 2012-2013
• Appeal Filed On: 12-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: RANU BISWAS CIT SR DR REVEN
• Keywords: Principle of natural justice; Set aside
• Section: 250; 251

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA B BENCH, KOLKATA (BEFORE SRI J. SUDHAKAR REDDY, ACCOUNTANT MEMBER & SRI S.S. GODARA, JUDICIAL MEMBER) ITA NO. 412/KOL/2018 ASSESSMENT YEAR: 2012-13 ANKHE COMMERICAL PVT. LTD...................................................................................APPELLANT 40/4 STRAND ROAD 2 ND FLOOR KOLKATA 700 001 [PAN : AAJCA 6630 Q] INCOME TAX OFFICER, WARD-4(3), KOLKATA............................................RESPONDENT APPEARANCES BY: SHRI NARENDRA KEDIA, ADVOCATE, APPEARED ON BEHALF OF THE ASSESSEE. SMT. RANU BISWAS, ADDL. CIT SR. D/R, APPEARING ON BEHALF OF THE REVENUE. DATE OF CONCLUDING THE HEARING : SEPTEMBER 18 TH , 2019 DATE OF PRONOUNCING THE ORDER : OCTOBER 1 ST , 2019 ORDER PER J. SUDHAKAR REDDY, AM :- THIS APPEAL FILED BY THE ASSESSEE IS DIRECTED AGAINST THE ORDER OF THE LEARNED COMMISSIONER OF INCOME TAX (APPEALS) 19, KOLKATA, (HEREINAFTER THE LD.CIT(A)), PASSED U/S. 250 OF THE INCOME TAX ACT, 1961 (THE ACT), DT. 30/01/2018, FOR THE ASSESSMENT YEAR 2012-13. 2. HEARD RIVAL CONTENTION. WE FIND THAT THE LD. CIT(A) HAS DISMISSED THE APPEAL OF THE ASSESSEE BY WAY OF A NON-SPEAKING AND CRYPTIC ORDER, WHILE RELYING ON THE DECISIONS OF THE KOLKATA BENCH OF THE TRIBUNAL IN THE CASE OF M/S. SUBHALAXMI VANIJYA PVT. LTD. IN ITA NO. 1104/KOL/2014, DT. 30/07/2015 AND IN THE CASE OF M/S. BLESSINGS COMMERCIAL PVT. LTD. IN ITA NO. 271/KOL/2014, ORDER DT. 28/06/2017 . WE ARE OF THE VIEW THAT THE LD. CIT(A) ERRED IN DISMISSING ASSESSEES APPEAL ON MERITS IN A SUMMARY MANNER, WITHOUT GIVING DETAILED REASONS FOR HIS ORDER, ON VARIOUS GROUNDS OF APPEAL BEFORE HIM. WE FURTHER HOLD THAT THE LD. CIT(A) ERRED IN PASSING A NON-SPEAKING ORDER ON EACH OF THE POINTS WHICH AROSE FOR HIS CONSIDERATION AND HE FAILED IN DISCHARGING THE STATUTORY OBLIGATION TO STATE THE REASONS FOR HIS DECISION ON EACH SUCH POINTS, WHICH AROSE FOR DETERMINATION IN ASSESSEES APPEAL. THEREFORE, WE SET ASIDE THE IMPUGNED ORDER DATED 30/01/2018 OF THE LD. CIT(A); AND WE DIRECT THE LD. CIT(A) TO PASS DENOVO ORDER AS PER LAW, IN ACCORDANCE WITH SECTIONS 250 AND 251 OF I.T. ACT, FOR FRESH DISPOSAL OF APPEAL FILED BY THE A SSESSEE BEFORE THE 3. IN THE RESULT, APPEAL OF THE KOLKATA, THE SD/- [S.S. GODARA] JUDICIAL MEMBER DATED : 01.10.2019 {SC SPS} COPY OF THE ORDER FORWARDED TO: 1. ANKHE COMMERICAL PVT. LTD 40/4 STRAND ROAD 2 ND FLOOR KOLKATA 700 001 2. INCOME TAX OFFICER, WARD- 4(3), KOLKATA 3. CIT(A)- 4. CIT- , 5. CIT(DR), KOLKATA BENCHES, KOLKATA. 2 LAW, IN ACCORDANCE WITH SECTIONS 250 AND 251 OF I.T. ACT, FOR FRESH DISPOSAL OF APPEAL SSESSEE BEFORE THE LD. CIT(A) , ON THE GROUNDS OF NATURAL JUSTICE. IN THE RESULT, APPEAL OF THE ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. KOLKATA, THE 1 ST DAY OF OCTOBER, 2019. [ J. SUDHAKAR REDDY ACCOUNTANT MEMBER 4(3), KOLKATA 5. CIT(DR), KOLKATA BENCHES, KOLKATA. ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES ITA NO. 412/KOL/2018 ASSESSMENT YEAR: 2012-13 ANKHE COMMERICAL PVT. LTD LAW, IN ACCORDANCE WITH SECTIONS 250 AND 251 OF I.T. ACT, FOR FRESH DISPOSAL OF APPEAL , ON THE GROUNDS OF NATURAL JUSTICE. IS ALLOWED FOR STATISTICAL PURPOSES. SD/- J. SUDHAKAR REDDY ] ACCOUNTANT MEMBER TRUE COPY BY ORDER ASSISTANT REGISTRAR ITAT, KOLKATA BENCHES