AESTHETIK ENGINEERS PVT. LTD.,HOWRAH vs. DCIT, CIRCLE - 3(1), KOLKATA, KOLKATA

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ITA 1550/KOL/2017Status: DisposedITAT Kolkata02 February 2018AY 2012-132 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found the CIT(A)'s order to be cryptic, non-speaking, and lacking in proper opportunity for the assessee. Therefore, the Tribunal set aside the CIT(A)'s order.

What were the facts?

The assessee filed an appeal against the order of the CIT(A) for AY 2012-13. The assessee did not appear for the hearing.

What were the issues?

Whether the CIT(A) passed a speaking order after affording proper opportunity of hearing to the assessee.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “B” BENCH: KOLKATA

Hearing: 07.11.2017Pronounced: 02.02.2018

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.

2.

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.

3.

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:

1.

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.

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