ISS (Construction) Co., Kolkata V. JCIT, Rg-29, Kolkata, Kolkata

ITA 570/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92075 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2009-2010
• Appeal Filed On: 31-03-2014
• Court: TRIBUNAL
• Department Lawyers: SNEHOTPAL DUTTA
• Assessee Lawyers: MANOJ KATARUKA

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM ] I.T.A NO. 570 /KOL/201 4 ASSESSMENT YEAR : 200 9 - 1 0 ISS(CONSTRUCTION) CO. VS. JOINT COMMISSIONER OF INCOME - TAX, (PAN: AA AFI8511L ) RANGE - 29, KOLKATA. ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 28 .0 7 .2015 DATE OF PRONOUNCEMENT: 28 . 0 7 . 2015 FOR THE APPELLANT: SHRI MANOJ KATARUKA, FOR THE RESPONDENT: SHRI SNEHOTPAL DUTTA, JCIT ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT (A) - X VI , KOLKATA VIDE APPEAL NO. 72 /CIT(A) - X VI/R - 29/11 - 12 DATED 13 . 12 .201 3 . ASSESSMENT WAS FRAMED BY JCIT, RANGE - 29, KOLKATA U/S. 1 43(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 9 - 1 0 VIDE HIS ORDER DA TED 30 . 12 .20 11 . 2. AT THE OUTSET, LD. COUNSEL FOR THE ASSESSEE DREW MY ATTENTION TO THE ORDER OF CIT(A) AND STATED THAT THE CIT(A) HAS NOT GIVEN ANY FINDING ON MERITS AND HE HAS ARBITRARILY DISMISSED THE APPEAL OF ASSESSEE WITHOUT ANY BASIS. ON THE OTHE R HAND, LD. SR. DR COULD NOT CONTROVERT THE SUBMISSIONS OF THE ASSESSEE. 3. I HAVE HEARD RIVAL SUBMISSIONS AND GONE THROUGH FACTS AND CIRCUMSTANCES OF THE CASE. I FIND THAT THE ORDER OF CIT(A) IS A CRYPTIC ONE AND NON - SPEAKING. THERE IS NO IOTA OF MERITS DISCUSSED IN THE ORDER BY CIT(A). 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. HENCE, I QUASH THE ORDER OF CIT(A) AND REMIT THE APPE AL BACK TO THE FILE OF CIT(A) WITH THE ABOVE DIRECTION. I ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5 . ORDER IS PRONOUNCED IN THE OPEN COURT . SD/ - (MAHAVIR SINGH) J UDICIAL MEMBER DATED : 28 TH JULY , 201 5 JD.(SR.P.S.) 2 ITA NO. 570 /K/201 4 ISS (CONSTRUCTION) CO. AY 200 9 - 1 0 COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT ISS (CONSTRUCTION) CO., 107/1A, TOLLYGUNGE ROAD, KOLKATA - 700026 2 RESPONDENT JCIT, RANGE - 29 , KOLKATA. 3 . THE CIT (A), KOLKATA 4. 5. CIT, KOLKATA . DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .