ANKHE COMMERCIAL PVT. LTD.,KOLKATA vs. ITO, WARD - 4(3), KOLKATA, KOLKATA

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ITA 412/KOL/2018Status: DisposedITAT Kolkata01 October 2019AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The tribunal held that the CIT(A) erred in dismissing the appeal summarily without providing detailed reasons. The CIT(A) failed to discharge his statutory obligation to state reasons for his decision on each point.

What were the facts?

The assessee's appeal was dismissed by the CIT(A) through a non-speaking and cryptic order. The CIT(A) relied on previous tribunal decisions without providing detailed reasons for his decision on the grounds of appeal.

What were the issues?

Whether the CIT(A) passed a non-speaking order and failed to provide reasons for his decision on the grounds of appeal.

Which sections of the Income-tax Act were involved?

Section 250,Section 251

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, KOLKATA ‘B’ BENCH, KOLKATA

Before: Sri J. Sudhakar Reddy & Sri S.S. Godara

IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA ‘B’ BENCH, KOLKATA (Before Sri J. Sudhakar Reddy, Accountant Member & Sri S.S. Godara, Judicial Member) Assessment Year: 2012-13 Ankhe Commerical Pvt. Ltd........................…....................................................……………….…......Appellant 40/4 Strand Road 2nd Floor Kolkata – 700 001 [PAN : AAJCA 6630 Q] Income Tax Officer, Ward-4(3), Kolkata………………….......................................……….…....Respondent Appearances by: Shri Narendra Kedia, Advocate, appeared on behalf of the assessee. Smt. Ranu Biswas, Addl. CIT Sr. D/R, appearing on behalf of the Revenue. Date of concluding the hearing : September 18th, 2019 Date of pronouncing the order : October 1st, 2019 ORDER Per J. Sudhakar Reddy, AM :-

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) – 19, Kolkata, (hereinafter the “ld.CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 30/01/2018, for the Assessment Year 2012-13.

2.

Heard rival contention. We find that the ld. CIT(A) has dismissed the appeal of the assessee by way of a non-speaking and cryptic order, while relying on the decisions of the Kolkata Bench of the Tribunal in the case of M/s. Subhalaxmi Vanijya Pvt. Ltd. in dt. 30/07/2015 and in the case of M/s. Blessings Commercial Pvt. Ltd. in ITA No. 271/Kol/2014, order dt. 28/06/2017. We are of the view that the ld. CIT(A) erred in dismissing assessee’s appeal on merits in a summary manner, without giving detailed reasons for his order, on various grounds of appeal before him. We further hold that the Ld. CIT(A) erred in passing a non-speaking order on each of the points which arose for his consideration and he failed in discharging the statutory obligation to state the reasons for his decision on each such points, which arose for determination in assessee’s appeal. Therefore, we set aside the impugned order dated 30/01/2018 of the ld. CIT(A); and we direct the ld. CIT(A) to pass denovo order as per

Assessment Year: 2012-13 Ankhe Commerical Pvt. Ltd law, in accordance with Sections 250 and 251 of I.T. Act, for fresh disposal of appeal law, in accordance with Sections 250 and 251 of I.T. Act, for fresh disposal of appeal law, in accordance with Sections 250 and 251 of I.T. Act, for fresh disposal of appeal filed by the assessee before the ssessee before the ld. CIT(A), on the grounds of natural justice. , on the grounds of natural justice.

3.

In the result, appeal of the In the result, appeal of the assessee is allowed for statistical purposes. is allowed for statistical purposes.

Kolkata, the Kolkata, the 1st day of October, 2019. Sd/- Sd/- [S.S. Godara] [J. Sudhakar Reddy J. Sudhakar Reddy] Judicial Member Accountant Member Accountant Member Dated : 01.10.2019 {SC SPS} Copy of the order forwarded to:

1. 1. Ankhe Commerical Pvt. Ltd 40/4 Strand Road 2nd Floor Kolkata – 700 001 2. Income Tax Officer, Ward-4(3), Kolkata 4(3), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

5. CIT(DR), Kolkata Benches, Kolkata.

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