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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.
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).
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.
In the result, the appeal of assessee is allowed for statistical purposes.
Order is pronounced in the open court.