SRI RAJESH PRADHAN,JALPAIGURI vs. ITO, WD-1(3), JALPAIGURI, JALPAIGURI

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.