POLLUTION ANALIZER CONSULTANT,KOLKATA vs. I.T.O WD - 28(3),KOLKATA, KOLKATA

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ITA 381/KOL/2013Status: DisposedITAT Kolkata09 December 2015AY 2006-072 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal found that the CIT(A)'s order was cryptic, non-speaking, and failed to adjudicate on any grounds of appeal. Consequently, the Tribunal quashed the CIT(A)'s order.

What were the facts?

The assessee's appeal arose from an ex parte order passed by the CIT(A) without providing a reasonable opportunity for hearing. The assessee contended that this order was arbitrary and illegal.

What were the issues?

Whether the CIT(A) passed a speaking order after giving a reasonable opportunity of hearing to the assessee.

Which sections of the Income-tax Act were involved?

Section 143(3)

AI-generated summary — verify with the full judgment below

This appeal by assessee is arising out of order of CIT(A)-XIV, Kolkata in Appeal No.358/CIT(A)-XIV/Kol/08-09 dated 14.11.2012. Assessment was framed by ITO, Ward-28(3), Kolkata, u/s. 143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”) for AY 2006-07 vide its order dated 22.12.2008.

2.

At the outset, Ld. Counsel for the assessee stated 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. Hence, the same may be set aside. On the other hand, Ld. CIT, DR relied on the order of CIT(A).

3.

I have gone through the order of CIT(A) and seen that none of the grounds have adjudicated by CIT(A) in his appellate order. I 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, I quash the order of CIT(A) and remit the appeal back to his file for fresh adjudication with the above direction. Ie order accordingly. The appeal of assessee is allowed for statistical purposes.

4.

In the result, the appeal of assessee is allowed for statistical purposes.

5.

Order is pronounced in the open court.

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