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Income Tax Appellate Tribunal, “B” BENCH: KOLKATA
This is an appeal filed by the assessee against the order of Ld. CIT(A)-9, Kolkata dated 30.03.2017 for AY 2012-13.
At the time of hearing, We have gone through the order of CIT(A) and seen that the order passed by him is cryptic, non-speaking and also sufficient opportunity of hearing was not given to the assessee. There is no iota of merits discussed in his order. The duty of the CIT(A) is to pass a speaking order after controverting all the facts and law raised in the appeal and decide the issue with reasons after affording proper opportunity of hearing. It should be kept in mind that reason is the soul of a quasi judicial/judicial order. Since this was absent in his order, we set aside the same and remit the appeal back to his file for fresh
Aesthetik Engineers Pvt. Ltd.., AY- 2012-13 adjudication of the appeal with the above direction. We order accordingly. The appeal of assessee is allowed for statistical purposes.
In the result, appeal of assessee is allowed for statistical purposes.
Order is pronounced in the open court on 2nd February, 2018
Sd/- Sd/- (J. Sudhakar Reddy) (Aby. T. Varkey) Accountant Member Judicial Member
Dated : 2nd February, 2018 Jd.(Sr.P.S.) Copy of the order forwarded to:
Appellant – Aesthetik Engineers Pvt. Ltd., 9, Girish Ghosh Lane, Ghusuri, Howrah-711 107 Respondent – DCIT, Circle-3(1), Kolkata. 2 3. The CIT(A) - , Kolkata.