M/s Hill View Coals Pvt Ltd., Kolkata V. ITO, WD-5(4), KOLKATA, Kolkata

ITA 752/KOL/2015

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 100306 (ITAT-KOLKATA)
• Duration Of Justice: 7 month(s) 1 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-12-2015
• Appeal Filed By: Assessee
• Bench Allotted: B
• Assessment Year: 2007-2008
• Appeal Filed On: 27-05-2015
• Court: TRIBUNAL
• Department Lawyers: MD GHAYAS UDDIN
• Assessee Lawyers: MIRAJ D. SHAH
• Section: 143(3)

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: K OLKATA [BEFORE SHRI MAHAVIR SINGH, JM] I.T.A NO.752/KOL/2015 ASSESSMENT YEAR: 2007-08 M/S. HILL VIEW COALS PVT. LTD. VS. INCOME-TAX OFF ICER, WD-5(4), KOLKATA. (PAN: AABCH8111K) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 28.12.2015 DATE OF PRONOUNCEMENT: 28.12.2015 FOR THE APPELLANT: SHRI MIRAJ D. SHAH, FOR THE RESPONDENT: MD. GHAYAS UDDIN, JCIT, SR. DR ORDER THIS APPEAL BY ASSESSEE IS ARISING OUT OF ORDER OF CIT(A)-2, KOLKATA IN APPEAL NO.464/CIT(A)-2/5(4)/09-10/14-15 DATED 24.02.2015. ASSESSMENT WAS FRAMED BY ITO, WARD- 5(4), KOLKATA U/S. 143(3) AND 115WE(3) OF THE INCOM E-TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT) FOR ASSESSMENT YEAR 2007-08 VIDE HIS ORD ER DATED 21.12.2009. 2. AT THE TIME OF HEARING, I HAVE GONE THROUGH THE ORDER OF CIT(A) AND SEEN THAT THE ORDER PASSED BY CIT(A) IS EX PARTE AND WITHOUT GIVING REA SONABLE OPPORTUNITY OF HEARING TO THE ASSESSEE, WHICH IS COMPLETELY ARBITRARY, UNJUSTIFIE D AND ILLEGAL. I ALSO FIND THAT THE ORDERS OF CIT(A) ARE CRYPTIC ONE AND NON-SPEAKING. THERE IS NO IOTA OF MERITS DISCUSSED IN THE ORDERS BY CIT(A). THE DUTY OF THE CIT(A) IS TO PASS A SPEAKI NG 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 APPEAL BACK TO HIS FILE FOR FRESH ADJUDI CATION WITH THE ABOVE DIRECTION. I ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4. ORDER IS PRONOUNCED IN THE OPEN COURT. SD/- (MAHAVIR SINGH) JUDICIAL MEMBER DATED : 28 TH DECEMBER, 2015 JD. SR. P.S COPY OF THE ORDER FORWARDED TO: 1. APPELLANT M/S. HILL VIEW COALS PVT. LTD. 156A, LENIN SARANI, 2 ND FLOOR, ROOM NO. 214, KOLKATA-700 013. 2 RESPONDENT ITO, WARD-5(4), KOLKATA. 3. THE CIT(A), KOLKATA 4. 5. CIT KOLKATA DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .