M/s. Mercury Car Rentals Pvt. Ltd., , Kolkata V. DCIT, Circle - 4(2), Kolkata, Kolkata

ITA 525/KOL/2018

• Counselvise Citation: [2019] 115 COUNSELVISE.COM (IT) 9861 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 5 month(s) 28 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 25-09-2019
• Appeal Filed By: Assessee
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2010-2011
• Appeal Filed On: 27-03-2018
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: SUPRIYO PAL
• Assessee Lawyers: A K GUPTA
• Keywords: Set aside

Judgement Text

1 ITA NOS. 525 & 526/KOL/2018 MERCURY CAR RENTALS PVT. L TD., AY- 2010-11 & 2011-12 , C , IN THE INCOME TAX APPELLATE TRIBUNAL C BENCH: KOL KATA ( ) . . , . ' # $% % , '( ) [BEFORE SHRI A. T. VARKEY, JM & DR. A. L. SAINI, A M] I.T.A. NOS. 525 & 526/KOL/2018 ASSESSMENT YEARS: 2010-11 & 2011-12 MERCURY CAR RENTALS PVT. LTD. (PAN: AACCM0488P) VS. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-4(2), KOLKATA. APPELLANT RESPONDENT DATE OF HEARING 17.09.2019 DATE OF PRONOUNCEMENT 25.09.2019 FOR THE APPELLANT SHRI A. K. GUPTA, FCA FOR THE RESPONDENT SHRI SUPRIYO PAL, JCIT, SR. DR ORDER PER SHRI A.T.VARKEY, JM BOTH THESE APPEALS PREFERRED BY THE ASSESSEE ARE AG AINST THE SEPARATE ORDERS OF THE LD. CIT(A)-2, KOLKATA DATED 08.02.2018 FOR AYS 2010-11 AND 2011-12. 2. AT THE OUTSET ITSELF, IT HAS BEEN BROUGHT TO OUR NOTICE THAT THE LD. CIT(A) HAS FOLLOWED HIS EARLIER ORDER AND PASSED A CRYPTIC ORDER WITHOU T GOING INTO THE MERITS AND CONTENTIONS OF THE ASSESSEE REGARDING THE MERITS OF THE ADDITIONS/ DISALLOWANCES MADE BY THE AO. IT WAS POINTED OUT BY THE LD. AR THAT IN SIMILAR CASE OF T HE ASSESSEE FOR AYS 2002-03 AND 2009-10 IN ITA NOS. 1624 & 1625/KOL/2017 IN ASSESSEES OWN CASE VIDE ORDER DATED 01.07.2019 THIS TRIBUNAL HAS REMANDED THE ISSUE BACK TO THE FILE OF THE LD. CIT(A) BY OBSERVING AS UNDER: 2. AT THE OUTSET ITSELF, THE LD. AR BROUGHT TO OUR NOTICE THAT THE ORDER OF LD. CIT(A) IS A CRYPTIC ORDER WITHOUT CONSIDERING THE SUBMISSIONS AND DOCUMENTS FILED BEFORE HIM AND HAS BEEN PASSED WITHOUT APPLICATION OF MIND, THEREFORE, ACCORDING TO HIM, THE IMPUGNED ORDER SUFFERS FROM ILLEGALITY AND PERVERSITY AND IS LIABL E TO BE CANCELLED. 2 ITA NOS. 525 & 526/KOL/2018 MERCURY CAR RENTALS PVT. L TD., AY- 2010-11 & 2011-12 3. WE NOTE THAT THE LD. CIT(A) HAS NOT DECIDED THE GROUNDS OF APPEAL BY APPLYING HIS MIND. REASON IS THE SOUL OF THE JUDGMENT. WE FIND FORCE IN THE CONTENTION OF THE LD. AR THAT THE LD. CIT(A) HAS PASSED THE CRYPTIC ORDER WITHOUT CONSIDERING THE SUBMISSION AND DOCUMENTS FILED BEFORE HIM, WHICH RENDERS THE STAT UTORY APPEAL RIGHT VESTED WITH THE ASSESSEE, MEANINGLESS AND SUCH ACTION OF LD. CIT(A) CANNOT BE COUNTENANCED AND, THEREFORE, WE SET ASIDE THE ORDERS OF THE LD. CIT(A) WITH A DIRECTION THAT HE WILL ADJUDICATE THE GROUNDS OF APPEAL OF BOTH THE YEARS AFTER HEARING THE ASSESSEE AND PASS A SPEAKING ORDER. 3. SINCE FACTS ARE SIMILAR AND IDENTICAL, WE RESPEC TFULLY FOLLOWING THE DECISION OF THE TRIBUNAL IN ASSESSEES OWN CASE CITED SUPRA, AND SE T ASIDE THE ORDERS OF THE LD. CIT(A) WITH A DIRECTION THAT HE WILL ADJUDICATE THE GROUNDS OF APPEAL OF BOTH THE YEARS AFTER HEARING THE ASSESSEE AND PASS A SPEAKING ORDER. THEREFORE, BOT H THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, BOTH THE APPEALS OF THE ASSESSEE ARE ALLOWED FOR STATISTICAL PURPOSE. ORDER IS PRONOUNCED IN THE OPEN COURT ON 25TH SEPT EMBER, 2019. SD/- SD/- (DR. A. L. SAINI) (ABY. T. VARKEY) ACCOUNTANT MEMBER JUDICIAL MEMBER DATED : 25TH SEPTEMBER, 2019 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT MERCURY CAR RENTALS PVT. LTD., 4, MA NGOE LANE, 6 TH FLOOR, KOLKATA-700 001. 2 RESPONDENT DCIT, CIRCLE-4(2), KOLKATA. 3. 4. CIT(A)-2, KOLKATA CIT-, , KOLKATA. 5. DR, ITAT, KOLKATA. (SENT THROUGH E-MAIL) / TRUE COPY, BY ORDER, ASSISTANT REGISTRAR