Shakti Auto Finance Pvt Ltd., Kolkata V. ITO, Wd-10(2), Kolkata, Kolkata

ITA 782/KOL/2014

• Counselvise Citation: [2015] 140 COUNSELVISE.COM (IT) 92077 (ITAT-KOLKATA)
• Duration Of Justice: 1 year(s) 2 month(s) 29 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 28-07-2015
• Appeal Filed By: Assessee
• Bench Allotted: C
• Assessment Year: 2006-2007
• Appeal Filed On: 29-04-2014
• Court: TRIBUNAL
• Department Lawyers: SNEHOTPAL DUTTA
• Assessee Lawyers: N O N E
• Keywords: Opportunity of being heard; Principle of natural justice

Judgement Text

IN THE INCOME TAX APPELLATE TRIBUNAL SMC BENCH: KOLKATA [BEFORE SHRI MAHAVIR SINGH, JM ] I.T.A NO. 782 /KOL/201 4 ASSESSMENT YEAR : 200 6 - 0 7 SHAKTI AUTO FINANCE PVT. LTD. VS. INCOME - TAX OFFICER, WD - 1 0 ( 2 ), KOLKATA (PAN: A ADCS5426J ) ( APPELLANT ) ( RESPONDENT ) DATE OF HEARING: 28 .0 7 .2015 DATE OF PRONOUNCEMENT: 28 . 0 7 . 2015 FOR THE APPELLANT: N O N E 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. 250 / XII/1 0 ( 3 )/08 - 09 DATED 2 1 . 0 1 .201 4 . ASSESSMENT WAS FRAMED BY ITO, WARD - 1 0 ( 3 ) , KOLKATA U/S. 1 4 3(3) OF THE INCOME - TAX ACT, 1961 (HEREINAFTER REFERRED TO AS THE ACT ) FOR ASSESSMENT YEAR 200 6 - 0 7 VIDE HIS ORDER DATED 1 5 . 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. I ALSO FIND 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. I FIND THAT THE ORDER OF CIT(A) IS A CRYPTIC ONE AND N ON - 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 R EMIT THE APPEAL BACK TO THE FILE OF CIT(A) WITH THE ABOVE DIRECTION. I ORDER ACCORDINGLY. THE APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 3 . IN THE RESULT, APPEAL OF ASSESSEE IS ALLOWED FOR STATISTICAL PURPOSES. 4 . 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. 782 /K/201 4 SHAKTI AUTO FINANCE PVT. LTD. AY 200 6 - 0 7 COPY OF THE ORDER FORWARDED TO: 1 . A PPELLANT SHAKTI AUTO FINANCE PVT. LTD., C/O A. K. KHEMKA, 8, GANESH CHANDRA AVENUE, 1 ST FLOOR, SAHA COURT, KOLKATA - 700 013 2 RESPONDENT ITO, WARD - 1 0 ( 2 ) , KOLKATA. 3 . THE CIT (A), KOLKATA 4. 5. CIT, KOLKATA . DR, KOLKATA BENCHES, KOLKATA / TRUE COPY, BY ORDER, ASSTT. REGISTRAR .