Loading judgment…
No AI summary yet for this case.
Income Tax Appellate Tribunal, “C” BENCH: KOLKATA
Before: Shri Mahavir Singh, JM & Shri M. Balaganesh, AM]
Date of hearing: 14.12.2015 Date of pronouncement: 14.12.2015 For the Appellant: N o n e For the Respondent: N o n e ORDER Per Bench:
All these three appeals by assessee are arising out of separate orders of CIT(A)-XXXVI, Kolkata in Appeal Nos.218, 219 & 221/CIT(A)-XXXVI/ITO Wd-54(4)/Kol/08-09 all dated 01.06.2012. Assessments were framed by ITO, Ward-54(4), Kolkata u/s. 144/147 of the Income- tax Act, 1961 (hereinafter referred to as “the Act”) for Assessment Years 2002-03, 2003-04 and 2005-06 vide his separate orders dated 24.11.2008, 28.11.2008 and 24.11.2008 respectively.
None appeared on behalf of both the sides at the time of hearing before us. At the time of hearing, we have gone through the order of CIT(A) and seen that the order passed by CIT(A) is ex parte and without giving reasonable opportunity of hearing to the assessee, which is completely arbitrary, unjustified and illegal. We also find that the orders of CIT(A) are cryptic one and non-speaking. There is no iota of merits discussed in the orders 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. Hence, we quash the order of CIT(A) and remit the appeal back to his file for fresh adjudication with the above direction. We order accordingly. The appeals of assessee are allowed for statistical purposes.
In the result, all the appeals of assessee are allowed for statistical purposes.