ACIT, Range -2, Durgapur, Durgapur V. Pandaveshwar Mining and Industrial Works, Burdwan

ITA 465/KOL/2012

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 87617 (ITAT-KOLKATA)
• Duration Of Justice: 2 year(s) 9 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 15-01-2015
• Appeal Filed By: Department
• Bench Allotted: C
• Assessment Year: 2008-2009
• Appeal Filed On: 28-03-2012
• Court: TRIBUNAL
• Department Lawyers: K L KANAK
• Assessee Lawyers: U DASGUPTA

Judgement Text

, C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOLKATA ( ) BEFORE , /AND , ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SHAMIM YAHYA , AM ] / I.T.A NO. 465 /KOL/201 2 / ASSESSMENT YEAR : 2008 - 09 ASSISTANT CO MMISSIONER OF INCOME - TAX, VS. PANDAVESHWAR MINING & INDUSTRIAL WORKS RANGE - 2, DURGAPUR (PAN:AAHFP7068A) ( /APPELLANT ) ( / RESPONDENT ) DATE OF HEARING: 15 . 01 .201 5 DATE OF PRONOUNCEMENT: 15 . 01 .201 5 FOR THE APPELLANT: SHRI K. L. KANAK, SR. DR FOR THE RESPONDENT: SHRI U. DASGUPTA, ADVOCATE / ORDER PER SHRI MAHAVIR SINGH, JM : THIS APPEAL BY REVENUE IS ARISING OUT OF ORDER OF CIT(A) - DURGAPUR IN APPEAL NO. 66 /CIT(A) /DGP/2010 - 11 D ATED 0 3 . 0 1 .201 2 . ASSESSMENT WAS FRAMED BY ADDL. CIT, RANGE - 2, DURGAPUR U/S. 1 43(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 8 - 0 9 VIDE HIS ORDER DATED 09 . 1 2 .20 1 0 . 2. AT THE OUTSET, WE FIND THAT NOTICE U/S. 250 WAS ISSUED AND IN RESPONSE A. R OF THE ASSESSEE WAS APPEARED AND THE CASE WAS DISCUSSED BY CIT(A). WE FIND THAT THERE IS NO DELIBERATION ON MERITS OF ASSESSEE S CASE. CIT( A) PASSED THE ORDER IN A CURSORY MANNER. HE SHOULD HAVE PASSED THE SPEAKING ORDER. HENCE, WE HAVE NO ALTERNATIVE EXCEPT TO RESTORE THIS MATTER TO THE FILE OF CIT(A) FOR ADJUDICATION ON MERITS AFRESH. NEEDLESS TO SAY THAT CIT(A) WILL ALLOW REASONABLE OPP ORTUNITY OF HEARING TO THE ASSESSEE AND SHOULD PASS A SPEAKING ORDER . 3. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/ - S D/ - , , ( SHAMIM YAHYA ) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 1 5TH JANUARY , 201 5 JD.(SR.P.S.) 2 ITA NO. 465 /K/201 2 PANDAVESHWAR MINING & INDUSTRIAL WORKS AY 20 0 8 - 0 9 - COPY OF THE ORDER FORWARDED TO: 1 . / A PPELLANT ACIT, RANGE - 2, DURGAPUR 2 / RESPONDENT PANDAVESHWAR MINING & INDUSTRIAL WORKS, REAL KAJORA COLLIERY, P.O. KAJORAGRAM, KAJORA - 713338 3 . ( )/ THE CIT(A), DURGAPUR 4. 5. / CIT DURGAPUR / DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, / BY ORDER, /ASSTT. REGISTRAR .