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Income Tax Appellate Tribunal, “D” BENCH: KOLKATA
Before: Shri A. T. Varkey, JM & Dr. A. L. Saini, AM]
Per Shri A.T.Varkey, JM
The appeal filed by the assessee is against the order of Ld. CIT(A)-2, Kolkata dated 24.05.2016 for AY 2010-11. At the outset, the Ld. AR drew our attention to the first ground of appeal which is as under:
“1. On the facts and in the circumstances of the case, the Ld. CIT(A) erred in exceeding his jurisdiction by setting aside the matter with the learned Assessing Officer (AO) with a direction to consider the petition of the Appellant and take action as per law.
Ld. Counsel for the assessee submitted that the impugned order passed by the Ld. CIT(A) is a cryptic by which it has been directed to AO to consider the petition of the assessee and to take action as per law, which he cannot do so as the Ld. CIT(A) has no power to set aside the order of the AO and restore the matter to him for taking appropriate action. Hence, he prayed before the bench to set aside the order of the Ld. CIT(A) and restore the matter back for passing a reasoned and speaking order after hearing the Ld. AR.
We have heard rival submissions and gone through the order of Ld. CIT(A). We find that the Ld. CIT(A) has passed a very cryptic order by merely reproducing the written submission of the assessee and set aside the matter to the file of the AO to do according to law, which he cannot do so as the Ld. CIT(A) has no power to set aside the order of the AO
Century Enka Ltd., AY- 2010-11 and restore the same to the AO. Therefore, we set aside the order of the ld. CIT(A) and restore the matter to Ld. CIT(A) to adjudicate the same afresh and pass a speaking order after affording reasonable opportunity of being heard to the assessee in accordance to law. We also direct the assessee to appear before the Ld. CIT(A) diligently and participate in the appellate proceedings and pursue the appeal in accordance to law. The appeal of assessee is allowed for statistical purposes.
In the result, appeal of assessee is allowed for statistical purposes.