Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “SMC” BENCH: KOLKATA
Before: Shri Mahavir Singh, JM]
For the Appellant: N o n e For the Respondent: Shri David Z. Chowngthu, Addl. CIT ORDER
This appeal by assessee is arising out of order of CIT(A)-14, Kolkata vide Appeal No. 401/CIT(A)-14/Circle-46/2010-11 dated 12.03.2015. Assessment was framed by ACIT, Circle- 46, Kolkata u/s. 143(3) of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Year 2008-09 vide his order dated 20.12.2010.
At the outset, it is noticed that the appeal by assessee is delayed by 84 days and assessee has filed condonation petition stating that the assessee being an illiterate Muslim lady residing in a village of Bihar, she could not contact her Advocate with the documents and papers because she was not aware about her proceedings going on. Even the receipt of appellate order was not by her or the appellate order was not served on her. In term of the above, Ld. Sr. DR also fairly conceded that the delay can be condoned and accordingly, the delay of 84 days is condoned and the appeal is admitted.
At the time of hearing, I have gone through the orders of CIT(A) and seen that the order passed by CIT(A) is ex parte. I also find that the order of CIT(A) is cryptic one and non- speaking. There is no iota of merits discussed in the order by CIT(A). 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 his order, I quash the same and remit the appeal
In the result, appeal of assessee is allowed for statistical purposes.