No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH: KOLKATA
Before: Shri Mahavir Singh, JM]
This appeal by assessee is arising out of order of CIT(A), Jalpaiguri vide Appeal No. 30/Jal/CIT(A)/Jal/2013-14 dated 18.09.2015. Assessment was framed by ITO, Wd-1(3), Jalpaiguri u/s. 147/144 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2008-09 vide his order dated 22.03.2013. 2. At the time of hearing, I have gone through the order of CIT(A) and seen that the order passed by him is cryptic and non-speaking. 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 given by assessee and decide the issue with reasons. Since this was absent in their order, I quash the same and remit the appeal back to his file for fresh adjudication with the above direction. I order accordingly. The appeal of assessee is allowed for statistical purposes.
In the result, appeal of assessee is allowed for statistical purposes. Order pronounced in the open court. (Mahavir Singh) Judicial Member Dated : 22nd February, 2016 Jd. Sr. P.S Copy of the order forwarded to:
Appellant – Shri Rajesh Pradhan, Raja Tea Estate, Post Malbazar, District Jalpaiguri, Pin- 735221. 2. Respondent – ITO, Ward-1(3), Jalpaiguri.
CIT(A) , Jalpaiguri
CIT , Jalpaiguri
DR, Kolkata Benches, Kolkata /, By order, Asstt.