What did the Tribunal hold?

The Tribunal found that the CIT(A) failed to pass a speaking order and did not consider the assessee's arguments. Therefore, the matter was set aside to the CIT(A) for fresh adjudication.

The assessee filed an appeal against the order of the CIT(A) for the assessment year 2012-13. The ITAT noted that the CIT(A) had not passed a speaking order and had not addressed the assessee's contentions.

What were the issues?

Whether the CIT(A) passed a speaking order and adequately addressed the assessee's contentions.

Devesh Dealmark Private Limited vs ITO | ITAT Kolkata 2018

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

Before: Sri J. Sudhakar Reddy & Sri S.S. Viswanethra Ravi

Assessment Year: 2012-13 Devesh Dealmark Private Limited………...........…………..……………….…...……..….…….....Appellant 369/14, Dakshindari Road Narmada Apartment 4th Floor, Flat No.9 Kolkata – 700 048 [PAN : AADCD 8596 N] Vs. Income Tax Officer, Ward-9(1), Kolkata.……......……….………………..………….…...........Respondent Appearances by: Shri S.M. Surana, Advocate, appeared on behalf of the assessee. Shri Goulen Hangshing, Sr. D/R. appearing on behalf of the Revenue. Date of concluding the hearing : October 16th , 2018 Date of pronouncing the order : November 9th , 2018 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)-16, Kolkata, (hereinafter the ‘Ld. CIT(A)’), dt. 17/02/2017, passed u/s 250 of the Income Tax Act, 1961 (hereinafter the ‘Act’), relating to Assessment Year 2012-13.

After hearing rival contentions, we are convinced that the ld. CIT(A) has not passed a speaking order in this case. He has not met the contentions of the assessee. Under these circumstances, we set aside the matter to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate opportunity of being heard and dispose off the appeal by way of a speaking order.

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

Kolkata, the 9th day of November, 2018. Sd/- Sd/- [S.S. Viswanethra Ravi] [J. Sudhakar Reddy] Judicial Member Accountant Member Dated : 09.11.2018 {SC SPS}

Assessment Year: 2012-13 Devesh Dealmark Private Limited Copy of the order forwarded to: 1. Devesh Dealmark Private Limited 369/14, Dakshindari Road Narmada Apartment 4th Floor, Flat No.9 Kolkata – 700 048 2. Income Tax Officer, Ward-9(1), Kolkata 3. CIT(A)- 4. CIT- , 5. CIT(DR), Kolkata Benches, Kolkata.

DEVESH DEALMARK PRIVATE LIMITED,KOLKATA vs. ITO, WARD - 9(1), KOLKATA, KOLKATA

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