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Income Tax Appellate Tribunal, KOLKATA ‘SMC’ BENCH, KOLKATA
Before: Sri J. Sudhakar Reddy]
This appeal filed by the revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-2, Kolkata, (hereinafter the ‘ld. CIT (A)’), passed u/s 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 25/08/2017, for the Assessment Year 2011-12.
After hearing rival contentions, I find that the ld. First Appellate Authority has not passed an appropriate order in this case. The written submissions of some other case have been cut and pasted in this appeal. No speaking order has been passed. Due to these mistakes, I set aside this issue to the file of the ld. CIT(A), for fresh adjudication, in accordance with law, after giving the assessee adequate
Assessment Year: 2011-12 M/s. BNK Securities P. Ltd opportunity of being heard. The ld. CIT(A) may pass a speaking order after considering the relevant submissions of the assessee.
In the result, appeal of the assessee is allowed for statistical purposes. Kolkata, the 19th day of January, 2018.