Renu Gupta, Kolkata V. CIT, (APPEALS)-XII, KOLKATA, Kolkata

ITA 605/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92073 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 3 month(s) 23 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: A
• Assessment Year: 2006-2007
• Appeal Filed On: 04-04-2014
• Court: TRIBUNAL
• Department Lawyers: SNEHOTPAL DUTTA
• Assessee Lawyers: SANJOY BAJORIA
• Keywords: Opportunity of being heard; Principle of natural justice
• Section: 144

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM ] I.T.A NO. 605 /KOL/201 4 ASSESSMENT YEAR : 200 6 - 0 7 RENU GUPTA VS. INCOME - TAX OFFICER, WD - 41(1), KOLKATA (PAN: ADDPG2306B) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 28 .0 7 .2015 DATE OF PRONOUNCEMENT: 28 . 0 7 . 2015 FOR THE APPELLANT: SHRI SANJOY BAJORIA, FCA FOR THE RESPONDENT: SHRI SNEHOTPAL DUTTA, JCIT ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT (A) - X I I , KOLKATA VIDE APPEAL NO. 538 / XII/41(1)/08 - 09 DATED 20 . 0 1 .201 4 . ASSESSMENT WAS FRAMED BY ITO, WARD - 41(1) , KOLKATA U/S. 1 4 4 OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 6 - 0 7 VIDE HIS ORDER DATED 3 1 . 12 .20 08 . 2. AT THE OUTSET , IT IS NOTICED THAT THIS APPEAL FILED BY ASSESSEE IS AGAINST THE ORDER OF CIT(A), WHO PASSED THE APPELLATE ORDER ONLY ON THE GROUND THAT THE ASSESSEE IS NOT INTERESTED IN PROSECUTING THIS APPEAL AND HENCE, HE DISMISSED THE APPEAL. LD. COUNSEL FOR THE ASS ESSEE STATED THAT THE CIT(A) PASSED THE IMPUGNED ORDER ARBITRARILY AND WITHOUT ANY BASIS BECAUSE THE PRINCIPLES OF NATURAL JUSTICE ARE VIOLATED AS NO PROPER OPPORTUNITY OF BEING HEARD TO THE ASSESSEE WAS PROVIDED. ON THE OTHER HAND, LD. SR. DR COULD NOT STATED ANYTHING AGAINST THE ABOVE SUBMISSIONS. 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 2 ITA NO. 605 /K/201 4 RENU GUPTA AY 200 6 - 0 7 JD.(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SMT. RENU GUPTA, C4 - O, SNEHA GARDEN, 28, RAI BAHADUR ROAD, KOLKATA - 700053. 2 RESPONDENT ITO, WARD41(1) , KOLKATA. 3 . THE CIT (A), KOLKATA 4. 5. CIT, KOLKATA . DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .