M/S. MUKHRJEE & BISWAS,KOLKATA vs. ITO, WARD-54(4), KOLKATA, KOLKATA

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ITA 1180/KOL/2012Status: DisposedITAT Kolkata14 December 2015AY 2002-032 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal quashed the CIT(A)'s orders, finding them arbitrary, unjustified, and illegal. The appeals were remitted back to the CIT(A) for fresh adjudication with directions to pass a speaking order.

What were the facts?

The assessee's appeals arose from ex parte orders passed by the CIT(A) without providing a reasonable opportunity of hearing. The CIT(A)'s orders were also found to be cryptic and non-speaking.

What were the issues?

Whether the CIT(A) passed ex parte orders without affording a reasonable opportunity of hearing to the assessee, and if the orders were non-speaking and lacked merit.

Which sections of the Income-tax Act were involved?

Section 144,Section 147

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, “C” BENCH: KOLKATA

Before: Shri Mahavir Singh, JM & Shri M. Balaganesh, AM]

Hearing: 14.12.2015Pronounced: 14.12.2015

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.

2.

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.

3.

In the result, all the appeals of assessee are allowed for statistical purposes.

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