SREE GANESH ENTERPRISE, Kolkata V. ITO,Ward-2, Bakura, Bankura

ITA 593/KOL/2012

• Counselvise Citation: [2012] 119 COUNSELVISE.COM (IT) 8125 (ITAT-KOLKATA)
• Duration Of Justice: 4 month(s) 13 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 27-08-2012
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2008-2009
• Appeal Filed On: 13-04-2012
• Court: TRIBUNAL
• Department Lawyers: NIRANJAN SATPATI
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard
• Section: 144

Judgement Text

, , IN THE INCOME TAX APPELLATE TRIBUNAL A BENCH: KOL KATA () BEFORE , /AND ! ! ! ! , '# ) [BEFORE SHRI MAHAVIR SINGH, JM & SHRI SANJAY ARORA, AM] $ $ $ $ / I.T.A NO. 593/KOL/2012 %& '( %& '( %& '( %& '(/ // / ASSESSMENT YEAR : 2008-09 SREE GANESH ENTERPRISE VS. INCOME-TAX OFFICER, WD-2, BANKURA (PAN:ABIFS6294D) (*+ /APPELLANT ) (,-*+/ RESPONDENT ) FOR THE APPELLANT: N O N E FOR THE RESPONDENT: SHRI NIRANJAN SATPATI DATE OF HEARING: 24.08.2012 DATE OF PRONOUNCEMENT: 27.08.2012 '. / ORDER PER MAHAVIR SINGH, JM ( , , , , ) THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A), DURGAPUR IN APPEAL NO. 127/CIT(A)DGP/2010-11 DATED 10.01.2012. ASSESSMENT WAS FRAMED BY ITO, WD-2, BANKURA U/S. 144 OF THE INCOME TAX ACT, 1961 (HEREINAFTER R EFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2008-09 VIDE HIS ORDER DATED 24.12.2010. 2. THE ONLY ISSUE IN THIS APPEAL OF ASSESSEE IS AG AINST THE ESTIMATION OF INCOME BY PASSING AN EX PARTE ORDER U/S. 144 OF THE ACT. FURTHER WE FIND THAT THE ASSESSEES APPEAL WAS ALSO DISMISSED BY A NON-SPEAKING ORDER. THE ASSESSEE IS A PARTNERSHIP FIRM ENGAGED IN BUSINESS FOR SUPPLY OF LABOURS AGAINST ORDER FROM CONTRACTEE. T HE ASSESSEES GROSS RECEIPTS ARE AT RS.1,64,35,450/- AND AGAINST THIS, ASSESSEE HAS SHO WN NET PROFIT AT RS.7,40,962/-. ACCORDING TO AO, THE SAME WORKED OUT AT4.5% OF THE RECEIPTS. TH E AO ESTIMATED THE NET PROFIT AT 10% OF THE GROSS RECEIPTS BUT HE CONSIDERED THE GROSS RECEIPTS OF ASSESSEES BUSINESS AT RS.1,81,88,678/-. WE FIND THAT THE CIT(A) HAS NOT DISCUSSED ANY OF TH E FACTS IN THE SAME. 3. WE FIND THAT THE ORDER OF CIT(A) IS A NON SPEAKI NG ORDER. WE ARE OF THE VIEW THAT WHERE APPEAL HAS BEEN DISPOSED OF EVEN THOUGH ON MERITS W ITHOUT A SPEAKING ORDER, THE ORDER OF CIT(A) CANNOT BE SUSTAINED. THE PROVISIONS OF SECT ION 250(6) OF THE ACT ARE IN THE NATURE OF 2 ITA 593/K/2012 SREE GANESH ENTERPRISE AY 08-09 JUDICIAL DISCRETION TO THE APPELLATE AUTHORITY AND EMPHASIZING THAT THE ORDER DISPOSING OF THE APPEAL SHALL BE A SPEAKING ORDER. THE ORDER SHALL NOT CRYPTIC BUT SHALL BE SELF-EXPLANATORY. HENCE, WE SET ASIDE THE ORDER OF CIT(A) AND RESTORE THE MATTER TO THE FILE OF AO FOR FRESH ADJUDICATION AFTER PROVIDING REASONABLE OPPORTUNITY OF BEING HEARD TO THE ASSESSEE. APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 5. ORDER PRONOUNCED IN OPEN COURT ON 27.08.2012. SD/- SD/- ! ! ! ! , '# , (SANJAY ARORA) (MAHAVIR SINGH) ACCOUNTANT MEMBER JUDICIAL MEMBER ( /# /# /# /#) )) ) DATED: 27TH AUGUST, 2012 01 %2 3 JD.(SR.P.S.) '. 4 ,5 6'5'7- COPY OF THE ORDER FORWARDED TO: 1 . *+ / APPELLANT SREE GANESH ENTERPRISE, C/O SHRI TAPAN KUMAR BISWAS, 46/1A, HO-CHI-MINH SARANI, ANNAPURNA APARTM ENT, GROUND FLOOR, BEHALA, KOLKATA-700 008. 2 ,-*+ / RESPONDENT ITO, WARD-2, BANKURA. 3 . 4. 5. .% ( )/ THE CIT(A), KOLKATA .% / CIT KOLKATA 5=> ,% / DR, KOLKATA BENCHES, KOLKATA -5 ,/ TRUE COPY, '.%?/ BY ORDER, /ASSTT. REGISTRAR . 3 ITA 593/K/2012 SREE GANESH ENTERPRISE AY 08-09