NORTH CITY HOSPITAL & NEURO INSTITUTE PVT. LTD.,KOLKATA V. ITO, TDS WARD 2(3), KOLKATA

ITA 1373/KOL/2025

AI Insights

This case involves an appeal by North City Hospital & Neuro Institute Private Limited against the order of the ld. Addl/JCIT(A)-1, Mumbai, for the assessment year 2015-2016. The primary contention was that the Addl/JCIT(A) dismissed the appeal through a non-speaking order, failing to consider the detailed submissions and evidence provided by the assessee. The Tribunal found that the appellate authority did not adequately address the submissions made by the assessee, which is a violation of judicial principles expected from an appellate authority. Consequently, the Tribunal restored the matter to the Addl/JCIT(A) for a fresh adjudication.

• Counselvise Citation: [2025] 140 COUNSELVISE.COM (IT) 779035 (ITAT-KOLKATA)
• Duration Of Justice: 3 month(s) 17 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 13-10-2025
• Appeal Filed By: Department
• Order Result: Partly Allowed
• Bench Allotted: C
• Assessment Year: 2015-2016
• Appeal Filed On: 26-06-2025
• Result in Favour of: Partly Allowed
• Court: TRIBUNAL
• Department Lawyers: D HEERAJ
• Assessee Lawyers: S.JOSHI
• Keywords: Opportunity of being heard

Judgement Text

" IN THE INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA BEFORE SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI RAKESH MISHRA, ACCOUNTANT MEMBER आयकर अपील सं/ITA No.1373/KOL/2025 (निर्धारण वर्ा / Assessment Year : 2015-2016) North City Hospital & Neuro Institute Private Limited, 73, Baghmari Road, Kolkata-700054 Vs ITO, Ward-2 (3), Kolkata PAN No. :AABCN 5452 H (अपीलधर्थी /Appellant) .. (प्रत्यर्थी / Respondent) निर्धाररती की ओर से /Assessee by : Shri S.Joshi, AR रधजस्व की ओर से /Revenue by : Shri Dheeraj, Sr. DR सुनवाई की तारीख / Date of Hearing : 13/10/2025 घोषणा की तारीख/Date of Pronouncement : 13/10/2025 आदेश / O R D E R Per George Mathan, JM : This is an appeal filed by the assessee against the order dated 30.04.2025, passed by the Id. Addl/JCIT(A)-1, Mumbai, for the assessment year 2015-2016. 2. It was submitted by the ld.AR that before the Assessing Officer the assessee had provided all the details. The assessee has also filed paper book containing 57 pages enclosing the various replies given by the assessee. It was submitted by the ld.AR that the Assessing Officer did not consider explanation of the assessee but has taken a stand that sufficient details and evidences have not been produced. It was further submitted that the ld. Addl/JCIT(A)-1, Mumbai has without considering the explanation of the assessee blindly by a non-speaking order dismissed the appeal of the assessee. It was the submission that the evidence having been Printed from counselvise.com ITA No.1373/KOL/2025 2 submitted, the addition as made by the ld.AO and as confirmed by the ld. Addl/JCIT(A)-1, Mumbai is liable to be deleted. 3. In reply, ld. Sr. DR submitted that all the details had called for by the Assessing Officer have not been produced. It was the submission that the ledger account has not been produced to which the ld. AR submitted that the ledger account was not called for at all. 4. We have considered the rival submissions. At the outset, a perusal of the order of the ld. Addl/JCIT(A)-1, Mumbai shows that the ld. Addl/JCIT(A)-1, Mumbai has extracted from pages 4 to 9 in his order the written submission of the assessee. He has dismissed the appeal of the assessee with an one-line order stating that the assessee submitted its submissions and same are considered but not found to be satisfactory and acceptable. This not a speaking order by the ld. Addl/JCIT(A)-1, Mumbai. When the assessee has given a submission, it is incumbent on the appellate authority to pass a speaking order and if necessary to call for the remand report from the Assessing Officer. The fact that the ld. Addl/JCIT(A)-1, Mumbai has done nothing but passed an one-line order practically and that too non-finding of fault with the submissions filed by the assessee is in total violation of the principle of judicial principle expected from an appellate authority. This being so, in the interest of justice, the issues in this appeal are restored to the file of ld. Addl/JCIT(A)-1, Mumbai to adjudicate the issues afresh and pass a speaking order after granting the assessee adequate opportunity of being heard. Printed from counselvise.com ITA No.1373/KOL/2025 3 6. In the result, appeal of the assessee is partly allowed for statistical purposes. Order dictated and pronounced in the open court on 13/10/2025. Sd/- (RAKESH MISHRA) Sd/- (GEORGE MATHAN) लेखा सदस्य/ ACCOUNTANT MEMBER न्यधनयक सदस्य / JUDICIAL MEMBER कोलकाता Kolkata; ददनाांक Dated 13/10/2025 Prakash Kumar Mishra, Sr.P.S. आदेश की प्रनतललपप अग्रेपर्त/Copy of the Order forwarded to : आदेशधिुसधर/ BY ORDER, (Assistant Registrar) Income Tax Appellate Tribunal, Kolkata 1. अपीलार्थी / The Appellant- 2. प्रत्यर्थी / The Respondent- 3. आयकर आयुक्त(अपील) / The CIT(A), 4. आयकर आयुक्त / CIT 5. विभागीय प्रविविवि, आयकर अपीलीय अविकरण, कोलकाता / DR, ITAT, Kolkata 6. गार्ड फाईल / Guard file. सत्यापपत प्रतत //True Copy// Printed from counselvise.com "